T.C. Memo. 2002-236
UNITED STATES TAX COURT
ROBERT B. AND DAISY A. MILEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 683-00. Filed September 19, 2002.
Robert B. and Daisy A. Miley, pro se.
C. Teddy Li, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency of $3,261
in petitioners’ 1997 Federal income tax. After concessions, the
sole issue for decision is whether petitioners may exclude from
income disability payments that petitioner Robert B. Miley
(petitioner) received under a disability policy in 1997. We hold
that they may not.
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011