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Respondent determined a deficiency in petitioner's Federal
income tax for 1995 in the amount of $1,395.
The issue presented by petitioner is whether various
provisions of sections 86 and 6013 are unfair and
unconstitutional.
The facts have been fully stipulated. The stipulations of
fact and the accompanying exhibits are incorporated herein by
this reference. Petitioner resided in Bonne Terre, Missouri, at
the time the petition was filed in this case.
Petitioner and his former wife, Shirley Clark (Ms. Clark),
separated in September 1995 and began living apart at that time.
They were divorced in March 1996. Despite petitioner's requests,
Ms. Clark refused to file a joint Federal income tax return with
him for 1995.
Petitioner received Social Security benefits in the amount
of $11,064 during 1995. He timely filed his 1995 return,
claiming the filing status of married filing separately. On his
return, he reported the full amount of his Social Security
benefits for 1995 on line 13a. He did not, however, include any
of his Social Security benefits in gross income on line 14.
In the statutory notice of deficiency, respondent determined
that $9,404 of petitioner's Social Security benefits must be
included in his gross income. Petitioner does not contest this
adjustment made by respondent pursuant to the provisions of
section 86. Rather, he argues that section 86(c)(1)(C) and
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