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HARMAN v. COMMISSIONER

Docket No. 64708.

19 T.C.M. 833 (1960)

T.C. Memo. 1960-159

Ned R. Harman v. Commissioner.

United States Tax Court.

Filed July 26, 1960.

Attorney(s) appearing for the Case

Ned R. Harman, pro se, Star Route 8, New Port, N. H. Harold G. Clark, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined a deficiency of $47.87 in petitioner's income tax for the year 1954. The sole issue for decision is what portion of the retirement allowance payments totalling $3,005.40, which petitioner received in said year from the New York State Employees' Retirement System, is includible in his gross income for Federal income tax purposes.

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