T.C. Memo. 2001-120
UNITED STATES TAX COURT
WILL L. AND RACHEL A. THOMAS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17397-99. Filed May 21, 2001.
Rachel A. Thomas, pro se.
Linda M. Davis, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $1,432 in petitioners' 1997 Federal income tax.1
The sole issue for decision is whether Social Security
disability benefits received by petitioner Will L. Thomas
(petitioner) during 1997 are includable in gross income under
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the year at issue.
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011