T.C. Memo. 1998-15
UNITED STATES TAX COURT
LAWRENCE W. BARTLETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20537-96. Filed January 13, 1998.
Arthur I. Fixler, for petitioner.
Carmino J. Santaniello, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent determined deficiencies in
petitioner's 1992 and 1993 Federal income taxes of $8,402 and
$322, respectively. The only issue for decision is whether
disability payments to petitioner are excludable from gross
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