Shawn Jeffrey Hintz - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $1,465 for the taxable year 2001.                             
               After concessions, the issue for decision is whether                   
          petitioner is entitled to exclude from gross income $3,468                  
          received as disability pension income from the Defense Finance              
          and Accounting Service because his pension income received is due           
          to a combat-related injury under section 104(b)(2)(C).                      
                                     Background                                       
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in San           
          Antonio, Texas, on the date the petition was filed in this case.            
               From August 27, 1980, to March 26, 1984, petitioner served             
          in the United States Army.  While serving in the United States              
          Army, petitioner was assigned a primary specialty of 11B10,                 
          infantryman.                                                                
               Petitioner enlisted with the United States Army at the age             
          of 18.  After enlisting, petitioner went to basic training for 4            
          months at Fort Benning, Georgia.  After basic training,                     
          petitioner was transferred to Fort McNair in Washington, D.C.               
          While stationed at Fort McNair, petitioner was delegated to                 
          presidential guard assignment.  This assignment included such               









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