Beard v. Commissioner

JAMES R. BEARD AND KATHLEEN T. BEARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Beard v. Commissioner

Docket No. 22033-80.

United States Tax Court

T.C. Memo 1984-24; 1984 Tax Ct. Memo LEXIS 651; 47 T.C.M. (CCH) 911; T.C.M. (RIA) 84024;

January 11, 1984.

Held, petitioners are not entitled to exclude disability annuity payments from income under sec. 105, I.R.C. 1954.

James R. Beard, pro se.

Marion S. Friedman, for the respondent.

WHITAKER

MEMORANDUM FINDINGS OF FACT AND OPINION

WHITAKER, Judge: The Commissioner determined a deficiency of $817 in the petitioners' Federal income tax for…