T.C. Memo. 1996-534
UNITED STATES TAX COURT
GEORGE KIOURTSIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9283-95. Filed December 4, 1996.
Alan E. Rabunski, for petitioner.
Gary W. Bornholdt and Lewis J. Abrahams, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $2,651
deficiency in petitioner's 1992 Federal income tax. The issues
for decision are: (1) Whether, pursuant to section 104(a)(4),
petitioner may exclude from gross income a $23,094 pension he
received from New York City on account of his disability
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