Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1966 in the amount of $380.99. The sole issue for decision is whether, because of the retroactive nature of a disability determination made by the Veterans Administration, petitioner is entitled to exclude from income payments which were made to him during the retroactive period by the United States Army...
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