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McDONALD v. COMMISSIONER

Docket No. 73999.

33 T.C. 540 (1959)

GERALD W. McDONALD AND RUTH M. McDONALD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 21, 1959.

Attorney(s) appearing for the Case

David A. Johnston, Jr., Esq., for the petitioners.

Hubert E. Kelly, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax for the years 1954 and 1955 in the respective amounts of $218.28 and $269.45.

The question for decision is whether the amounts of $2,045.34 and $2,417.22 received in 1954 and 1955 by Gerald W. McDonald (hereinafter called petitioner) from the Firemen's Pension Fund of Columbus, Ohio, are excludible from gross income under section 104(a)(1), I.R.C. 1954.

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