Guernsey v. Commissioner
United States Tax Court
Petitioner retired from the Army for longevity. For his taxable years in issue, however, petitioner claimed entitlement to either an exclusion or credit under one or both of sec. 104(a)(4) or sec. 105(d) I.R.C. 1954. Petitioner failed to establish that he was actually entitled to retire for disability. Held: neither sec. 104(a)(4) nor sec. 105(d) apply to provide petitioner an exclusion from income with respect to his Army retirement pay.
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Petitioner retired from the Army for longevity. For his taxable years in issue, however, petitioner claimed entitlement to either an exclusion or credit under one or both of sec. 104(a)(4) or sec. 105(d) I.R.C. 1954. Petitioner failed to establish that he was actually entitled to retire for disability. Held: neither sec. 104(a)(4) nor sec. 105(d) apply to provide petitioner an exclusion from income with respect to his Army retirement pay. Held further: petitioner is entitled to no credit against tax with respect to his Army retirement pay.
1Opinion of the Court
DOUGLAS DRAKE GUERNSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Guernsey v. Commissioner
Docket No. 9794-77.
United States Tax Court
T.C. Memo 1979-444; 1979 Tax Ct. Memo LEXIS 84; 39 T.C.M. (CCH) 446; T.C.M. (RIA) 79444;
November 6, 1979, Filed
Petitioner retired from the Army for longevity. For his taxable years in issue, however, petitioner claimed entitlement to either an exclusion or credit under one or both of sec. 104(a)(4) or sec. 105(d) I.R.C. 1954. Petitioner failed to establish that he was actually entitled to retire for disability. Held: neither sec. 104(a)(4) nor…
2Cases cited6 opinions
- Prince v. United StatesUnited States Court of Claims · 1954
- Walter F. Freeman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Cleary v. CommissionerUnited States Tax Court · 1973
- Frederick v. McNair and Agnes D. McNair His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Jones v. CommissionerUnited States Tax Court · 1978
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