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an amount of the Social Security benefits received, as provided
by section 86(a).4
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
4 One-half of the Social Security benefits received ($11,034)
is $5,517. The excess of the sum of the modified adjusted gross
income ($38,391), plus one-half of the Social Security benefits
received ($5,517) over the base amount is $11,908 ($38,391 +
5,517 - 32,000), one-half of which is $5,954. Accordingly,
petitioner must include the lesser of the two amounts, or $5,517.
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Last modified: May 25, 2011