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B-176203 1 (1973-01-16)

handle is hein.gao/gaobadduv0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 20548 t-176203 January 16, 1973 Mr. N. R. Breningstall Chief, Accounting & Finance Division Through Deputy Assistant Comptroller for Accounting and Finance (AF/ACFA) Headquarters United States Air Force Washington, D. C. 20330 Dear Mr. Breningstall:. Further reference is made to your letter dated May 18, 1972, ACF, with attachments, forwarded to this Office by Headquarters United States Air Force letter dated June 9, 1972, requesting an advance decision concerning the claim of Mrs. Mildred C. Smith for refund of amounts of Federal income tax withheld for the years 1961 through 1966 from the retired pay of her deceased husband, Colonel James W. Smith, USAF, Retired. The request has been assigned number DO-AF-1161 by the Department of Defense Military Pay and Allowance Committee. You indicate that Lieutenant Colonel James W. Smith was retired for years of service effective April 30, 1961, pursuant to 10 U.S.C. 8911 and advar.ed on the retired list to the grade of colonel pur- suant to 10 U.S.C. 8963 with retired pay in the amount of 75 percent of basic pay computed under 10 U.S.C. 8991. On this basis his entire retired pay was taxable income and appropriate amounts were withheld by the Air Force and remitted to the Internal Revenue Service, You also indicate that effective October 1, 1967, Colonel Smith waived part of his retired pay in favor of tax exempt Veterans Administration compensation. The amount of retired pay thus waived was $70 per month effective October 1, 1967, increased to $72 per month effective January 1, 1969, and to $75 per month effective July 1, 1970. Veterans Administration compensation was terminated 4 effective August 30, 1970, by reason of the member's death on September 11, 1970. The record shows that pursuant to the recommendations of the Air Force Board for the Correction of Military records and under - he authority of 10 U.S.C. 1552, on April 2, 1970, Colonel Smith's military records were directed to be corrected to show that on April 30, 1961, he was unfit to perform the duties of his office by PUBLISHED DECISIO 52 Comp. Gen.--

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