Lambert v. Commissioner
United States Tax Court
Petitioner retired from the U.S. Army based upon his length of service. Subsequently, the Veterans' Administration determined that petitioner was entitled to 30-percent Veterans' Administration disability rating.
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Petitioner retired from the U.S. Army based upon his length of service. Subsequently, the Veterans' Administration determined that petitioner was entitled to 30-percent Veterans' Administration disability rating. Thereafter, petitioner computed his income tax for the years 1961, 1962, and 1963 as if he had retired from the Army for service-incurred physical disability, i.e., he excluded from gross income an amount equal to 30 percent of the pay he received while on active duty. Held, petitioner may not exclude any part of the retirement pay received by him from the U.S. Army from gross income…
1Opinion of the Court
OPINION
The sole issue for decision in this case is whether petitioner may exclude any part of the retirement pay received by him from the U.S. Army from gross income pursuant to section 104(a) (4) of the Code.2
Petitioners’ position, briefly stated, is that since at the time he retired from the Army he could have retired for either length of service3 or for a service-incurred physical disability,4 the fact that he chose the former for personal reasons does not preclude exclusion under section 104(a) (4) of that percentage of the retirement pay corresponding to the percentage of disability…
2Cases cited1 opinion
- Wales v. United StatesUnited States Court of Claims · 1955
3Cited by6 opinions
- Paul and Alice J. Sidoran v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Black v. CommissionerUnited States Tax Court · 1981
- Guernsey v. CommissionerUnited States Tax Court · 1979
- Johnson v. CommissionerUnited States Tax Court · 1977
- Lambert v. CommissionerUnited States Tax Court · 1967
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