Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $744.00 in the petitioners' Federal income tax for 1977. The issue for decision is whether the petitioners are entitled to exclude from their gross income any of the disability pension received by Mr. Chapman during 1977.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Eugene...
Let's get started
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.