Lawrence W. Bartlett - Page 1

                                 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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