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hazardous service, or under conditions simulating war; or (2)
caused by an instrumentality of war. Sec. 104(b)(3).3
As previously stated, during 2001, petitioner received
disability pension income of $3,468 from the Defense Finance and
Accounting Service. Petitioner claims that he is entitled to
exclude his disability pension income from gross income because
he served in a combat-related specialty.4
To support his contention, petitioner provided copies of
Form DD214, Certificate of Release or Discharge From Active Duty,
Form DA 199, Physical Evaluation Board Proceedings, and a TDRL
Evaluation.
Form DD214 summarizes petitioner’s military service. It
shows that petitioner served in a primary specialty of 11B10,
infantryman, and that he was separated from duty on account of a
disability. The decorations section of Form DD214 lists only
3Sec. 104(b)(3) also provides that “In the case of an
individual who is not described in subparagraph (A) or (B) of
paragraph (2), except as provided in paragraph (4), the only
amounts taken into account under subsection (a)(4) shall be the
amounts which he receives by reason of a combat-related injury.”
4In his petition, petitioner refers to combat-related
special compensation (CRSC). CRSC provides additional
compensation for certain retirees with qualifying disabilities
rated at 60 percent or higher or for retirees with disabilities
associated with the award of a Purple Heart decoration. CRSC was
not authorized until the passage of the Bob Stump National
Defense Authorization Act for Fiscal Year 2003, Pub. L. 107-314,
sec. 636, 116 Stat. 2574. Since the tax year at issue in the
present case, 2001, is prior to the authorization of such
compensation, petitioner’s reference to CRSC is erroneous.
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