William Reynold Luhr - Page 3




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               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.                                                                     





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