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BOYSTEL v. COMMISSIONER

Docket No. 80438.

20 T.C.M. 735 (1961)

T.C. Memo. 1961-146

Alva O. Boystel and Maude Boystel v. Commissioner.

United States Tax Court.

Filed May 19, 1961.

Attorney(s) appearing for the Case

Curtis H. Porter, Esq., 145 N. High St., Columbus, Ohio, for the petitioners. Donald P. Krainess, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in petitioners' income taxes for the years and in the amounts shown:

  Year               Deficiency

  1955 ..............  $300.89
  1956 ..............   318.53
  1957 ..............   287.00

The sole issue is whether certain payments received by petitioner Alva O. Boystel from the police pension fund were excludable from gross income by reason...

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