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LAND v. COMMISSIONER

Docket No. 1288-72.

61 T.C. 675 (1974)

BEN C. LAND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 25, 1974.

Attorney(s) appearing for the Case

Barnett M. Goodstein and Wade Starr, for the petitioner.

Richard D. Ames, for the respondent.

GOFFE, Judge:

Respondent determined a deficiency of $2,898.08 in the petitioner's Federal income tax for the year 1969. There are two issues for our decision: (1) Whether the petitioner, an airline pilot for Braniff Airways, is entitled to exclude under section 112(b), I.R.C. 1954,1 a portion of the salary he received for flying civilian aircraft to South Vietnam during 1969; and (2) whether payments made by the petitioner to his...

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