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FRENCH v. COMMISSIONER

Docket No. 14678-90.

62 T.C.M. 599 (1991)

T.C. Memo. 1991-417

Ward and Marion French v. Commissioner.

United States Tax Court.

Filed August 26, 1991.

Attorney(s) appearing for the Case

Ward W. French, pro se. Gail K. Gibson, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $1,189 in petitioners' Federal income tax for the taxable year 1987.

The issue for decision is whether petitioners may exclude from gross income the amount of the civil service annuity received by petitioner Ward French (hereinafter...

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