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WINTER v. COMMISSIONER

Docket No. 76016.

36 T.C. 14 (1961)

WILLIAM L. WINTER AND EUNICE R. WINTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 11, 1961.

Attorney(s) appearing for the Case

Alphonsus R. Romeika, Esq., and Carleton R. Hedner, Esq., for the petitioners.

David E. Crabtree, Esq., for the respondent.

OPINION.

RAUM, Judge:

Petitioners, husband and wife, filed a joint income tax return for 1956 with the district director of internal revenue at Scranton, Pennsylvania. The question for decision is whether they were entitled to eliminate from gross income payments aggregating $3,732 received by the husband (hereinafter sometimes referred to as petitioner) during that year under a "Pension and Retirement Plan...

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