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BLACK v. COMMISSIONER

Docket No. 11220-77.

42 T.C.M. 933 (1981)

T.C. Memo. 1981-474

Albert H. Black and Lois R. Black v. Commissioner.

United States Tax Court.

Filed August 31, 1981.

Attorney(s) appearing for the Case

Albert H. Black, pro se. James D. Vandever, for the respondent.

Memorandum Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $1,115.62. Concessions having been made by petitioners, the only issue for decision by the Court is whether that portion of petitioner-husband's disability retired pay from the Marine Corps that is not excludable under section 104(a)(4)1 of the Internal Revenue Code may be excluded...

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