T.C. Memo. 1999-57
UNITED STATES TAX COURT
WILLIAM E. LEVESQUE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22348-95. Filed March 1, 1999.
William E. Levesque, pro se.
Carmino J. Santaniello, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioner's income tax of $1,836 for 1992. The issues for
decision are:
1. Whether pension payments of $7,1011 that petitioner
received from his former municipal employer (Pawtucket, Rhode
Island) in 1992 are excludable from gross income under section
1 This amount is rounded to the nearest dollar.
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