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STURDIVANT v. COMMISSIONER

Docket No. 8252-77.

39 T.C.M. 1022 (1980)

T.C. Memo. 1980-38

James F. and Ruth H. Sturdivant v. Commissioner.

United States Tax Court.

Filed February 11, 1980.

Attorney(s) appearing for the Case

James F. Sturdivant, pro se, 5135 North Market St., Shreveport, La. Dean F. Chatlain, for the respondent.

Memorandum Opinion

CHABOT, Judge:*

Respondent determined deficiencies in Federal individual income tax against petitioners as follows:

    Year                    Deficiency

    1972 .................. $6,034.551
    1973 ..................  4,985.29

The single issue for our decision is whether any part of a 1973 pension plan distribution is entitled to special tax treatment...

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