- 2 -
Respondent determined a deficiency in petitioner’s 1996
Federal income tax in the amount of $1,883.1 The issues for
decision are: (1) Whether pension payments from Boilermaker-
Blacksmith National Pension Trust (pension trust) are includable
in gross income under section 105, and (2) whether Social
Security benefits are includable in gross income under section
86.
Some of the facts were stipulated and are so found. The
stipulation of facts and the attached exhibits are incorporated
herein. Petitioner resided in Olympia, Washington, at the time
the petition was filed. During the year in issue, petitioner was
married and filed a joint Federal income tax return.
Petitioner worked as a field boilermaker for 22 years and
was a member of the Boilermakers Local 563 (union) before he was
diagnosed with ankylosing spondylitis in 1986. As a member of
the union, petitioner paid dues and participated in the pension
trust, an employer-paid plan for disability and retirement
pensions. Due to his illness, petitioner was no longer able to
work after 1986. Petitioner became eligible to receive Social
Security disability benefits in 1987 and received total benefits
of $11,034 in 1996. No portion of these benefits was disclosed
or reported in gross income by petitioner on his 1996 return. In
1988, petitioner was also approved to receive a “disability
1 The notice of deficiency was addressed to “William R &
Patricia M Luhr”. Patricia Luhr did not sign the petition or any
other documents relating to this case and is not a party in this
matter.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011