- 6 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011