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retirement from its Department of Corrections, (2) whether the
Commissioner is precluded from including the New York City
pension in petitioner's 1992 gross income where the Commissioner
had issued a closing letter accepting as filed petitioner's 1990
return that failed to include in petitioner's gross income the
New York City pension payments received in that year, and (3)
whether petitioner must include $3,181 of benefits received from
the Social Security Administration in gross income. Unless
otherwise indicated, all section references are to the Internal
Revenue Code in effect for the year in issue. The facts have
been stipulated.
Petitioner, George Kiourtsis, resided in Astoria, New York,
when the petition in this case was filed. He served in the U.S.
Armed Forces from August 30, 1966, to August 29, 1969, including
9 months in the infantry in Vietnam. While thus serving in the
Armed Forces, petitioner received the National Defense Service
Medal, a Parachute Badge, the Vietnam Service Medal, the Combat
Infantryman's Badge, the Vietnam Campaign Medal, the Purple
Heart, and the Bronze Star Medal.
In 1969, the Veterans' Administration awarded petitioner "a
10 percent service-connected disability" based on the shortening
of his right leg due to injuries resulting from active service in
the Armed Forces. The Veterans' Administration subsequently
increased petitioner's service-connected disability compensation
by 10 percent based on an injury to his right ear caused by
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