Dale J. and Phillis L. De Both - Page 6




                                        - 5 -                                         

          offset because petitioner's workers' compensation benefits were             
          offset  by Social Security benefits after May 2, 1996.                      
               The workers' compensation benefits were reduced by the                 
          Social Security benefits throughout 1997.  The Form 1099 from the           
          Social Security Administration shows that petitioner's Social               
          Security benefits were reduced for the workers' compensation                
          offset in 1997.  There was a double offset.  Respondent concedes            
          that if the Social Security Administration reduced Social                   
          Security benefits to offset workers’ compensation benefits and              
          CompCost reduced workers’ compensation benefits to offset Social            
          Security benefits, petitioners would have had a workers’                    
          compensation offset to their Social Security benefits but would             
          not have received the workers’ compensation benefits on which the           
          offset was based.                                                           
               We find that petitioner did not receive the $5,540 amount              
          from CompCost or from the Social Security Administration in 1997.           
          Petitioners are not required to include $5,540 as part of their             
          Social Security benefits in 1997.  If the Social Security                   
          Administration pays the amount it owed petitioner in 1997 at some           
          point in the future, the appropriate amount will be includable in           












Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011