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CLEARY v. COMMISSIONER

Docket No. 8353-71.

60 T.C. 133 (1973)

FRED K. CLEARY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 1973.

Attorney(s) appearing for the Case

Fred K. Cleary, pro se.

Dudley W. Taylor, for the respondent.

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's income tax for 1967 and 1969 in the amounts of $251 and $1,790.05, respectively.

The issues for decision are as follows:

(1) Whether petitioner is entitled to exclude from gross income, pursuant to section 104(a)(4),1 any portion of his Army retirement pay for 1967 and 1969; and

(2) Whether petitioner...

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