Legal Opinion
Chosiad v. Commissioner
United States Tax Court
Decided September 22, 1980No. Docket No. 9632-78Unpublished
1Opinion of the Court
SAMUEL CHOSIAD and RUTH G. CHOSIAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chosiad v. Commissioner
Docket No. 9632-78.
United States Tax Court
T.C. Memo 1980-408; 1980 Tax Ct. Memo LEXIS 165; 40 T.C.M. (CCH) 1305; T.C.M. (RIA) 80408;
September 22, 1980, Filed
Samuel Chosiad, pro se.
Harry Beckhoff, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency of $1,370.27 in petitioners' Federal income tax for 1975. The only issue for decision is whether petitioners are entitled to exclude under section 104(a)(3)1 any part of the disability retirement…
2Cases cited7 opinions
- Gene W. And Jule C. Reardon v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Conroy v. CommissionerUnited States Tax Court · 1964
- De Paolis v. CommissionerUnited States Tax Court · 1977
- Brownholtz v. CommissionerUnited States Tax Court · 1978
- William E. Conroy, Jay C. Dobbs, James W. Jenkins and Charles J. Tauter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
2 more not listed; retrieve them via the Exa API.