Asa Eugene Pearson - Page 8




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          Income and Tax Amounts, for the 1995 taxable year, which reported           
          that petitioner had received only $8,257.08 in disability                   
          payments and not $9,633.26 as stated on the previously issued               
          1995 Form W-2.  Accordingly, we find that petitioner received               
          $8,257.08 from MetLife and hold that such amount is taxable                 
          income pursuant to section 105(a).                                          
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          
































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