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benefits. Petitioner cited no authority that anyone whose
benefits were structured like his was treated differently than
our holding here. We conclude that petitioner's discrimination
claim lacks merit.
D. Conclusion
We conclude that the pension payments of $7,101 that
petitioner received in 1992 are not excludable from income under
section 104(a)(1).
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011