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HERNANDEZ v. COMMISSIONER

Docket No. 9915-76.

72 T.C. 1234 (1979)

JOHN R. HERNANDEZ AND ONETA B. HERNANDEZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 27, 1979.

Attorney(s) appearing for the Case

John R. Hernandez, pro se.

Roger Osburn, for the respondent.

IRWIN, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $2,681.55. Respondent also determined an addition to tax under section 6651(a)(1)1 in the amount of $190.97.

Four issues are presented for our decision: (1) Whether an exclusion under section 104(a)(4) is available for continuation pay received from the Armed Forces by petitioner, John R. Hernandez, because...

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