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
William H. Lambert and Beulah E. Lambert, Petitioners v. Commissioner of Internal Revenue, Respondent
Lambert v. Commissioner
Docket No. 7118-65
United States Tax Court
49 T.C. 57; 1967 U.S. Tax Ct. LEXIS 24;
October 31, 1967, Filed
Decision will be entered under Rule 50.
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…
2Cases cited2 opinions
- Wales v. United StatesUnited States Court of Claims · 1955
- Lambert v. CommissionerUnited States Tax Court · 1967