George L. Willis and D. Thomas-Willis - Page 6

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          H. Rept. 98-25, at 26 (1983), 1983 U.S.C.C.A.N. 219, 244.                    
               The facts are not in dispute.  Petitioners stipulated that              
          during 1992, petitioner received worker's compensation payments              
          in the amount of $19,324.70, and that the Social Security                    
          disability benefits he was otherwise entitled to receive for that            
          year were reduced, or offset, by an equivalent amount.                       
          Petitioner's 1992 Form SSA-1099 reports the same undisputed                  
          facts.                                                                       
               The language of section 86(d)(3) is unambiguous and the                 
          statute contains no exceptions.  Neither the clear language of               
          the statute nor the explanation in the legislative history quoted            
          above provide any suggestion of a modification or exception based            
          on the circumstance that petitioner's worker's compensation                  
          benefits were paid from the employer's self-insured fund.                    
          Pursuant to section 86(d)(3), we must hold that petitioner's                 
          Social Security benefits for 1992 include the $19,324.70 offset              
          corresponding to his worker's compensation payments.  Respondent             
          is sustained on this issue.                                                  


                                              Decision will be entered                 
                                        under Rule 155.                                










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