- 2 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011