Richard S. and Benice F. Roberts - Page 6

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          substantial amount of income in 1994 (and other years), and                 
          continues to pay into the system.  He attempts to demonstrate               
          that under the current statutory scheme, he will never be able to           
          recoup all his contributions to the system.  The only fair way,             
          he contends, is to permit him to report Social Security payments            
          in a manner similar to that of pensioners under section 72; i.e.,           
          to recover * * * on the basis of upon life expectancy.  Of                  
          course, there is no way to know whether petitioner’s calculations           
          and predictions will be accurate.  It is also theoretically                 
          possible that petitioner will stop working and live long enough             
          to recover all his contributions to the Social Security system.             
          Regardless, we hold that section 86 does not suffer any                     
          constitutional infirmity and sustain respondent’s determination             
          in this case.                                                               

                                                 Decision will be entered            
                                             for respondent.                          

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