This proceeding involves a deficiency in income tax for the calendar year 1945 in the amount of $572.71.
The sole issue is whether the retirement pay received by petitioner is exempt from tax under the provisions of section 22 (b) (5) of the Internal Revenue Code.
FINDINGS OF FACT.
Petitioner is an individual with residence in Arlington, Virginia. His return for the taxable period involved was filed with the collector of internal revenue for the...
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