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their petition was filed. Hereafter, references to petitioner in
the singular shall denote George L. Willis.
On July 3, 1985, petitioner suffered a career-ending back
injury while performing services as a longshoreman in the employ
of Matson Terminals, Inc. (Matson). As a result of petitioner's
back injury, and in accordance with the Longshore and Harbor
Workers' Compensation Act (currently codified at 33 U.S.C. secs.
901-950 (1994)), Matson paid worker's compensation benefits to
petitioner for temporary disability from July 4, 1985, to July 8,
1991, and for permanent disability from July 9, 1991, through and
including taxable year 1992.2
In addition to receiving worker's compensation benefits
during 1992, petitioner received Social Security disability
benefits. A Notice of Award dated January 4, 1991, from the
Office of Disability and International Operations of the Social
Security Administration, announced that petitioner was "entitled
to monthly disability benefits from Social Security beginning
March 1990." However, the notice explained:
2 In 1993, petitioner and Matson reached a settlement
resolving petitioner's worker's compensation claim relating to
his 1985 injury as well as a claim relating to a 1980 injury.
Matson paid the settlement amount due to petitioner in 1993. The
parties have stipulated that the settlement of petitioner's
worker's compensation claims in 1993 did not affect his worker's
compensation benefits or Social Security disability benefits paid
in prior years.
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