1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 72 T.C.M.
  5. 72 T.C.M. 1438 (1996)
 

KIOURTSIS v. COMMISSIONER

Docket No. 9283-95.

72 T.C.M. 1438 (1996)

T.C. Memo. 1996-534

George Kiourtsis v. Commissioner.

United States Tax Court.

Filed December 4, 1996.

Attorney(s) appearing for the Case

Alan E. Rabunski, New York, N.Y., for the petitioner. Gary W. Bornholdt and Lewis J. Abrahams, for the respondent.

MEMORANDUM OPINION

RAUM, Judge:

The Commissioner determined a $2,651 deficiency in petitioner's 1992 Federal income tax. The issues for decision are: (1) Whether, pursuant to section 104(a)(4), petitioner may exclude from gross income a $23,094 pension he received from New York City on account of his disability retirement from its Department of Corrections, (2) whether the Commissioner is precluded from including the New York City pension in petitioner's...

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