Zebulon L. Strickland v. Commissioner of Internal Revenue

WIDENER, Circuit Judge:

This appeal involves a claimed deficiency in federal income taxes for the year 1966 in the amount of $380.99. The sole issue presented is whether, because of the retroactive nature of a disability determination made by the Veterans Administration, the appellant, Zebulon Strickland, was entitled to exclude from his taxable income certain payments made to him by the United States Army during the retroactive period. The Tax Court found that the IRS correctly determined that the payments received by the appellant from the Army during the period in question were taxable as…