Groves v. Commissioner

Albert and Gesela Groves v. Commissioner.

Groves v. Commissioner

Docket No. 5840-68.

United States Tax Court

T.C. Memo 1971-164; 1971 Tax Ct. Memo LEXIS 168; 30 T.C.M. (CCH) 704; T.C.M. (RIA) 71164;

July 15, 1971, Filed

Albert Groves, pro se, 5901 Mansfield Ave. , Los Angeles, Calif.Earl Goldhammer, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined a deficiency of $1,318.61 in petitioners' income tax for taxable year 1966. The only issue to be decided is whether readjustment payments received on involuntary separation from active military service are to…