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GIBSON v. COMMISSIONER

Docket No. 17826-94.

71 T.C.M. 2526 (1996)

T.C. Memo. 1996-140

Olin E. Gibson and Zora M. Gibson v. Commissioner.

United States Tax Court.

Filed March 20, 1996.

Attorney(s) appearing for the Case

Olin E. Gibson, pro se. John W. Duncan, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $2,502.

The sole issue for decision is whether benefits received from the U.S. Railroad Retirement Board (USRRB) during the year at issue constitute gross income to petitioners...

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