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After a concession,1 the issue for determination is whether
disability payments received by petitioner in 1995 are includable
in gross income.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioner resided in Fort Worth, Texas.
In 1972, petitioner began working for General Motors
Corporation (General Motors) at its Arlington, Texas, assembly
plant. As an employee, petitioner was included in General
Motors’ long-term disability plan (the disability plan) which
General Motors funded through Metropolitan Life Insurance Company
(MetLife). General Motors paid all the policy premiums and did
not deduct the cost of the premiums from employee wages.
Because of the repetitious nature of the work and other
stressful situations at the plant, petitioner began to suffer
from severe depression which affected his ability to work. By
1985, his condition worsened, and petitioner was on sick leave
for most of the year.
1 At trial, petitioner failed to offer any evidence,
whatsoever, contesting the Commissioner’s determination in the
notice of deficiency that he failed to report income from General
Motors of $72 for the 1995 taxable year. Accordingly, petitioner
is deemed to have conceded the issue. See Rules 149(b), 142(a).
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Last modified: May 25, 2011