- 8 -
to receive disability compensation from the VA). This is
established by the evidence petitioners presented3 and several
court decisions which we take judicial notice of pursuant to Rule
201 of the Federal Rules of Evidence. Jeanmarie v. Principi, No.
02-1662, 2002 U.S. App. Vet. Claims LEXIS 1072, 2003 WL 115322
(Vet. App., Dec. 10, 2002); Jeanmarie v. Gober, No. 97-1886, 2001
WL 47295 (Vet. App., Nov. 30, 2000); Jeanmarie v. West, No. 97-
1886, 1998 WL 223457 (Vet. App., Apr. 20, 1998), remanded without
published opinion 194 F.3d 1332 (Fed. Cir. 1999).
Last, petitioners contend that respondent allowed
petitioners to exclude petitioner’s CSRS annuity from income in
prior tax years. Each taxable year stands alone, and the
Commissioner may challenge in a succeeding year what was condoned
or agreed to in a prior year. Rose v. Commissioner, 55 T.C. 28,
31-32 (1970); see Kiourtsis v. Commissioner, supra (applying this
principle in the context of a section 104(a)(4) case).
To reflect the foregoing,
Decision will be entered
under Rule 155.
3 At the close of the trial, the Court offered to keep the
record open so petitioners could supply additional records
regarding petitioner’s VA claims. Petitioners objected, so we
closed the record.
Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011