William E. Levesque - Page 1
















                                 T.C. Memo. 1999-57                                   


                               UNITED STATES TAX COURT                                


                         WILLIAM E. LEVESQUE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22348-95.                    Filed March 1, 1999.           


               William E. Levesque, pro se.                                           
               Carmino J. Santaniello, for respondent.                                


                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  Respondent determined a deficiency in                  
          petitioner's income tax of $1,836 for 1992.  The issues for                 
          decision are:                                                               
               1.   Whether pension payments of $7,1011 that petitioner               
          received from his former municipal employer (Pawtucket, Rhode               
          Island) in 1992 are excludable from gross income under section              



               1 This amount is rounded to the nearest dollar.                        

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