1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 1067 (1982)
 

SIDORAN v. COMMISSIONER

Docket No. 2288-80.

43 T.C.M. 1067 (1982)

T.C. Memo. 1982-197

Paul and Alice J. Sidoran v. Commissioner.

United States Tax Court.

Filed April 14, 1982.

Attorney(s) appearing for the Case

Paul Sidoran, pro se, Tacoma, Wash. Michael R. McMahon, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in the amount of $1,971 in petitioners' 1978 Federal income tax. The only issue for decision is whether petitioners are entitled to exclude from gross income amounts received as military retirement payments pursuant to section 104(a)(4).1 Resolution of this issue on its merits depends upon whether petitioners are barred by the doctrine...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases