123 T.C. No. 13
UNITED STATES TAX COURT
WILLIAM D. AND JOYCE M. REIMELS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9182-02. Filed August 26, 2004.
While actively serving in the U.S. Armed Forces in the
Vietnam conflict, H was exposed to Agent Orange and
consequently developed lung cancer. During 1999, H received
Social Security disability insurance benefits on account of
his lung cancer.
Held: The Social Security disability insurance benefits
that H received in 1999 are includable in Ps’ gross income
under sec. 86, I.R.C., and are not excludable under sec.
104(a)(4), I.R.C. Haar v. Commissioner, 78 T.C. 864, 866
(1982), affd. 709 F.2d 1206 (8th Cir. 1983), followed.
William D. Reimels and Joyce M. Reimels, pro sese.
Linda P. Azmon, for respondent.
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