George Kiourtsis - Page 1

                                         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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