T.C. Memo. 2000-281
UNITED STATES TAX COURT
JOHN M. AND NORMA A. MIKALONIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1060-99, 11599-99. Filed August 31, 2000.
Harry C. Citrino, Jr., for petitioners.
Joellyn R. Cattell, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: Respondent determined
deficiencies of $2,632 and $2,260 in petitioners’ 1996 and 1997
Federal income taxes, respectively. The issue for decision is
whether Social Security benefits received by petitioner John M.
Mikalonis (petitioner) in 1996 and 1997 include the worker’s
compensation payments he received from a private insurer in each
year.
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