Robert B. and Daisy A. Miley - Page 1

                                 T.C. Memo. 2002-236                                  

                               UNITED STATES TAX COURT                                

                    ROBERT B. AND DAISY A. MILEY, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 683-00.               Filed September 19, 2002.             

               Robert B. and Daisy A. Miley, pro se.                                  
               C. Teddy Li, for respondent.                                           

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency of $3,261           
          in petitioners’ 1997 Federal income tax.  After concessions, the            
          sole issue for decision is whether petitioners may exclude from             
          income disability payments that petitioner Robert B. Miley                  
          (petitioner) received under a disability policy in 1997.  We hold           
          that they may not.                                                          

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011