Johnson v. Commissioner
United States Tax Court
P retired from the U.S. Ari Force based upon his length of service. The Veterans' Administration subsequently determined that P was entitled to a 40-percent service-connected disability rating and compensation therefor, but this determination did not result in any change in his Air Force retirement status. Held, no part of the retirement pay received by P from the U.S. Air Force is excludable from gross income under sec. 104(a)(4), I.R.C. 1954.
1Opinion of the Court
JOHN J. JOHNSON, JR., and ESTELL C. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket No. 636-75.
United States Tax Court
T.C. Memo 1977-367; 1977 Tax Ct. Memo LEXIS 77; 36 T.C.M. (CCH) 1471; T.C.M. (RIA) 770367;
October 17, 1977, Filed
P retired from the U.S. Ari Force based upon his length of service. The Veterans' Administration subsequently determined that P was entitled to a 40-percent service-connected disability rating and compensation therefor, but this determination did not result in any change in his Air Force retirement status. Held, no…
2Cases cited14 opinions
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Hubert Ashe v. Robert S. McNamara Secretary of DefenseCourt of Appeals for the First Circuit · 1965
- Wales v. United StatesUnited States Court of Claims · 1955
- George L. Sanford v. United States of America, United States ArmyCourt of Appeals for the Ninth Circuit · 1968
- Vincent Ragoni v. United States of America, Secretary of the NavyCourt of Appeals for the Third Circuit · 1970
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