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PANGBURN v. COMMISSIONER

Docket Nos. 18733, 18734.

13 T.C. 169 (1949)

ELMER D. PANGBURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA H. PANGBURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1949.

Attorney(s) appearing for the Case

Elmer D. Pangburn, pro se.

Gerald W. Brooks, Esq., for the respondent.

The Commissioner determined deficiencies in income tax for the years 1944 and 1945 in the aggregate amounts as follows: Docket No. 18733, Elmer D. Pangburn, $952.38, and Docket No. 18734, Anna H. Pangburn, $942.37.

The only question involved is whether the retirement pay received by petitioner Elmer D. Pangburn is exempt from income tax under section 22 (b) (5) of the Internal Revenue Code.

Most of the facts were stipulated.

FINDINGS OF FACT.

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