George Kiourtsis - Page 2

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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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