Cleary v. Commissioner
United States Tax Court
Petitioner was retired from the Army on Sept. 30, 1967, on grounds of longevity and immediately began receiving retirement pay. Pursuant to an application filed Oct. 1, 1967, the Veterans Administration determined on Jan. 20, 1970, that he was entitled to 20-percent-disability compensation.
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Petitioner was retired from the Army on Sept. 30, 1967, on grounds of longevity and immediately began receiving retirement pay. Pursuant to an application filed Oct. 1, 1967, the Veterans Administration determined on Jan. 20, 1970, that he was entitled to 20-percent-disability compensation. Held, neither sec. 104(a)(4), I.R.C. 1954, nor sec. 105(d), I.R.C. 1954, permits petitioner, by reason of the Veterans Administration award, to exclude from gross income any part of his Army retirement pay for 1967 or 1969.
1Opinion of the Court
FeatheestoN, Judge:
Respondent determined deficiencies in petitioner’s income tax for 1967 and 1969 in the amounts of $251 and $1,790.05, respective]y.
The issues for decision are as follows:(1) Whether petitioner is entitled to exclude from gross income, pursuant to section 104(a) (4),1 any portion of his Army retirement pay for 1967 and 1969; and(2) Whether petitioner is entitled to exclude from gross income, pursuant to section 105(d), any portion of his Army retirement pay for 1967 and 1969 not excluded under section 104 (a) (4).
FINDINGS OF FACT
Petitioner was a resident of Columbus, Ga., at…
2Cases cited11 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Wales v. United StatesUnited States Court of Claims · 1955
- Prince v. United StatesUnited States Court of Claims · 1954
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3Cited by14 opinions
- Palm v. United StatesDistrict Court, M.D. Alabama · 1995
- Zebulon L. Strickland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1976
- Paul and Alice J. Sidoran v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Wheeler v. United StatesDistrict Court, D. Massachusetts · 2005
- Parks v. CommissionerUnited States Tax Court · 1979
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