De Paolis v. Commissioner
United States Tax Court
Held, that petitioner-husband, an Air Force officer who retired on disability prior to reaching mandatory retirement age, is not entitled to a retirement income credit under sec. 37, I.R.C. 1954, in the year 1972 for income received in excess of the sick pay exclusion provided by sec. 105(d).
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined a deficiency of $268.06 in petitioners’ Federal income tax for the year 1972. The only issue presented for decision is whether petitioner Thomas A. DePaolis, an Air Force officer who retired on disability prior to reaching mandatory retirement age, is entitled to a retirement income credit of $268 for the year 1972 under the provisions of section 37, I.R.C. 1954,1 for income received in excess of the claimed sick pay exclusion provided by section 105(d).
All of the facts are stipulated and are so found. The pertinent facts are summarized below.
Thomas…
2Cases cited1 opinion
- Cliff C. Wilson v. The United StatesUnited States Court of Claims · 1967
3Cited by14 opinions
- Exxon Corp. v. CommissionerUnited States Tax Court · 1994
- Brownholtz v. CommissionerUnited States Tax Court · 1978
- Estate of Schelberg v. CommissionerUnited States Tax Court · 1978
- Woodford v. CommissionerUnited States Tax Court · 1979
- Turney v. CommissionerUnited States Tax Court · 1987
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