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JOHNSON v. COMMISSIONER

Docket No. 636-75.

36 T.C.M. 1471 (1977)

T.C. Memo. 1977-367

John J. Johnson, Jr., and Estell C. Johnson v. Commissioner.

United States Tax Court.

Filed October 17, 1977.

Attorney(s) appearing for the Case

John J. Johnson, Jr., pro se, 1407 Peaceful Lane, Silver Spring, Md. Frank J. Coyne, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $745.27 in the petitioners' Federal income tax for 1973. The sole issue for decision is whether under section 104(a)(4) of the Internal Revenue Code of 1954,1 the petitioners are entitled to exclude from gross income any portion of Mr. Johnson's Air Force retirement pay.

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