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TUKA v. COMMISSIONER

Docket No. 12224-01.

120 T.C. 1 (2003)

120 T.C. No. 1

THOMAS D. TUKA, PETITIONER v. COMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 6, 2003.

Attorney(s) appearing for the Case

Thomas D. Tuka, pro se.

Julia L. Wahl, for respondent.

RUWE, Judge:

Respondent determined a deficiency of $19,565 in petitioner's Federal income tax for 1999 and an accuracy-related penalty under section 6662(a)1 of $3,913. Respondent concedes the accuracy-related penalty, and the issue for decision is whether certain disability benefits that petitioner received in 1999 were properly excluded from gross income under section 104(a)(3).

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