Memorandum Opinion
WOLFE, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $1,666 in petitioner's Federal income tax for 1989. The sole issue for decision is whether payments received by petitioner in 1989 from the Kings Mountain District School, Kings Mountain, North Carolina, and from the Disability Income Plan...
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