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CLAUSSE v. COMMISSIONER

Docket No. 3383-94.

69 T.C.M. 2546 (1995)

T.C. Memo. 1995-198

Bruce W. and Barbara M. Clausse v. Commissioner.

United States Tax Court.

Filed May 4, 1995.

Attorney(s) appearing for the Case

Bruce W. and Barbara M. Clausse, pro se. S. Mark Barnes, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $1,673 in petitioners' 1990 Federal income tax.

The sole issue for decision is whether petitioners may exclude disability benefits received by Bruce W. Clausse (petitioner) from gross income under section 104(a)(1).

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