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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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Last modified: May 25, 2011