Berger v. Commissioner
United States Tax Court
After completing more than 6 years of military service, petitioner was discharged on Sept. 10, 1973, from the U.S. Army pursuant to a reduction-in-force program.
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After completing more than 6 years of military service, petitioner was discharged on Sept. 10, 1973, from the U.S. Army pursuant to a reduction-in-force program. At that time, petitioner received from the Government $ 14,511 in readjustment pay as authorized by 10 U.S.C. sec. 687. On Jan. 16, 1974, petitioner received a disability rating from the Veterans' Administration entitling him to disability compensation, the payments of which were subject to deduction of 75 percent of the readjustment pay received. Held: Petitioner must include in his 1973 gross income the entire $ 14,511 readjustment…
1Opinion of the Court
William E. Berger, Petitioner v. Commissioner of Internal Revenue, Respondent
Berger v. Commissioner
Docket No. 5601-77
United States Tax Court
76 T.C. 687; 1981 U.S. Tax Ct. LEXIS 138;
April 27, 1981, Filed
Decision will be entered under Rule 155.
After completing more than 6 years of military service, petitioner was discharged on Sept. 10, 1973, from the U.S. Army pursuant to a reduction-in-force program. At that time, petitioner received from the Government $ 14,511 in readjustment pay as authorized by 10 U.S.C. sec. 687. On Jan. 16, 1974, petitioner received a disability rating from the…
2Cases cited5 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Woolard v. CommissionerUnited States Tax Court · 1966
- Zebulon L. Strickland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1976
- Felman v. CommissionerUnited States Tax Court · 1968
- Berger v. CommissionerUnited States Tax Court · 1981