United States Tax Court April 10, 1963, Docket No. 92220 (Heard v. Commissioner)

lead-opinion

OPINION

Bruce, Judge:

Respondent determined a deficiency in income tax for the taxable year 1958 in the amount of $509.07.

The sole question for our determination is whether the sum of $2,224.99,1 received by petitioner Edward C. Heard during 1958 under the Civil Service Retirement Act, as amended, constitutes an annuity taxable to petitioners within the purview of section 72(d), I.R.