Sidoran v. Commissioner
United States Tax Court
Collateral estoppel bars petitioner's claim that part of the retirement payments he received from the Air Force in 1978 constituted disability payments excludable from gross income under sec. 104(a)(4), I.R.C. 1954. See Sidoran v. Commissioner,T.C. Memo. 1979-56, affd. 640 F.2d 231 (9th Cir. 1981).
1Opinion of the Court
PAUL AND ALICE J. SIDORAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Sidoran v. Commissioner
Docket No. 2288-80.
United States Tax Court
T.C. Memo 1982-197; 1982 Tax Ct. Memo LEXIS 547; 43 T.C.M. (CCH) 1067; T.C.M. (RIA) 82197;
April 14, 1982.
Collateral estoppel bars petitioner's claim that part of the retirement payments he received from the Air Force in 1978 constituted disability payments excludable from gross income under sec. 104(a)(4), I.R.C. 1954. See Sidoran v. Commissioner,T.C. Memo. 1979-56, affd. 640 F.2d 231 (9th Cir. 1981).
Paul Sidoran, pro se.
Michael R. McMahon,…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Dean v. CommissionerUnited States Tax Court · 1971
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Milberg v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ross v. CommissionerUnited States Tax Court · 1988