- 9 -
normal basic training ribbons such as: Good conduct medal,
expert badge W/M-16 rifle and hand grenades bars, army service
ribbon, and NCO professional development ribbon. The decorations
section of Form DD214 lacks any combat-related decoration such as
a campaign ribbon. The record of service section of Form DD214
shows that petitioner did not serve in any foreign country.
Moreover, petitioner admits he was never in actual combat.
To further support his contention that the pension income at
issue in the present case is eligible for exclusion from gross
income under section 104(b)(2)(C), petitioner provided a copy of
Form DA 199, Physical Evaluation Board Proceedings. However,
those sections of the form that relate to the origin of the
medical problem have been left blank.
Moreover, in support of his contention, petitioner provided
a copy of a TDRL Evaluation, a medical evaluation which took
place on April 24, 1985, after petitioner had retired from active
duty. The History of Original Illness section of the TDRL
Evaluation reads: “See original Medical Board Summary, dated
February, 1984.” The Medical Board Summary has not been supplied
by petitioner and is not in the record of this case.
The evidence petitioner presented and his own testimony show
only that he served in the United States Army as an infantryman
and that he was retired on account of his bipolar disorder. The
evidence in the record does not show that his illness was
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011