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Petitioner relies upon the exclusion provisions of section
104(a)(4) as applied to the New York City pension received by
him. He also argues that the Commissioner should be equitably
estopped from including the pension in his 1992 gross income
because of the "closing letter" in respect of petitioner's 1990
return. Since the amount of Social Security benefits to be
included in gross income depends entirely upon a computation to
be made based upon the taxpayer's adjusted gross income1
petitioner makes no separate argument regarding this adjustment.
1. Exclusion under section 104(a)(4)
To the extent relevant in this case, section 104(a)(4)
provides that "gross income does not include * * * amounts
received as a pension, annuity, or similar allowance for personal
injuries or sickness resulting from active service in the Armed
Forces of any country". Pertinent portions of section 104(a)(4)
and related portions of section 104(b) are set forth in the
margin.2
1 See sec. 86.
2 Sec. 104. Compensation for injuries or sickness.
(a) In General.
* * * gross income does not include--
* * * * * * *
(4) amounts received as a pension, annuity,
or similar allowance for personal injuries or
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