George Kiourtsis - Page 6

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                  The principal case interpreting the application of section                              
            104(a)(4) is Haar v. Commissioner, 78 T.C. 864 (1982), affd. 709                              
            F.2d 1206, 1207 (8th Cir. 1983) "on the basis of * * * [this                                  
            Court's] opinion."  In that case, the taxpayer had served in the                              
            U.S. Air Force and had sustained a hearing disability caused by a                             
            war injury.  After discharge from the Air Force he worked a                                   
            number of years as a civilian auditor for the General Services                                


            2(...continued)                                                                               
                               sickness resulting from active service in the                              
                               armed forces                                                               
                               * * *                                                                      
                                 *    *    *    *    *    *    *                                          
                        (b) Termination of Application of Subsection                                      
                               (a)(4) in Certain Cases.                                                   
                               (1)  In general.  Subsection (a)(4) shall not                              
                               apply in the case of any individual who is                                 
                               not described in paragraph (2).                                            
                               (2)  Individuals to whom subsection (a)(4)                                 
                               continues to apply.  An individual is                                      
                               described in this paragraph if--                                           
                                     (A)  on or before September 24, 1975, he                             
                                     was entitled to receive any amount                                   
                                     described in subsection (a)(4),                                      
                                 *    *    *    *    *    *    *                                          
                                     (C)  he receives an amount described in                              
                                     subsection (a)(4) by reason of a combat-                             
                                     related injury, or                                                   
                                     (D)  on application therefor, he would                               
                                     be entitled to receive disability                                    
                                     compensation from the Veterans'                                      
                                     Administration.                                                      




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