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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioners’ Federal
income tax of $2,340 for the taxable year 1997.
The sole issue for decision is whether certain Social
Security disability benefits are includable in petitioners’ gross
income.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Richmond, California, on the date the petition was filed in this
case.
Petitioners filed a joint Federal income tax return for
taxable year 1997. They reported $58,534 in adjusted gross
income on the return. They received $13,857 in Social Security
disability benefits in 1997, but did not report any portion of
this amount on their return. Respondent issued petitioners a
statutory notice of deficiency with the determination that they
had unreported income of $11,778 from the Social Security
benefits.1
1Respondent also determined that petitioners had unreported
income of $17 in interest and $52 in dividends. Respondent
concedes the interest adjustment and petitioners do not dispute
the dividends adjustment.
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Last modified: May 25, 2011