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FAGERLAND v. COMMISSIONER

Docket No. 3859-70 SC.

30 T.C.M. 583 (1971)

T.C. Memo. 1971-134

David D. and Greta R. Fagerland v. Commissioner.

United States Tax Court.

Filed June 9, 1971.

Attorney(s) appearing for the Case

David D. Fagerland, pro se, 26 Sandalwood Ct., San Rafael, Calif. Jeffrey E. Boly, for the respondent.

Memorandum Opinion

SACKS, Commissioner:

Respondent determined a deficiency of $744.98 in petitioners' Federal income tax for the year 1968. The only issue for decision is whether petitioner David D. Fagerland received compensation in 1968 for active service as a member of the Armed Forces of the United States and thereby qualified for a $3,500 combat pay exclusion from gross income under section 112(b)(1), Internal Revenue Code of 1954.

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