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Respondent determined a deficiency of $1,193 in petitioners’
1997 Federal income tax. The issue for decision is whether
certain benefits received by Penny V. Geiszler on account of an
employment-related injury are includable in petitioners’ income.
Background
Some of the facts have been stipulated and are so found.
Petitioners are husband and wife. They filed a timely 1997 joint
Federal income tax return. At the time the petition was filed,
petitioners resided in Houston, Texas. References to petitioner
are to Penny V. Geiszler.
During 1991, petitioner suffered an employment-related
injury. As a result of her injury, she was entitled to receive,
and received during 1997 and prior years, the following:
(1) State worker’s compensation benefits; (2) Social Security
disability insurance (SSDI) benefits; and (3) long-term
disability benefits attributable to a plan offered by her
employer, the cost of which was paid partly by her employer and
partly by her.
Notwithstanding the seriousness and debilitating nature of
her injury, applying for and receiving the above-mentioned
benefits proved to be a frustrating experience for petitioner.
For example, her request for worker’s compensation benefits was
originally denied by her employer’s worker’s compensation
carrier. She began receiving worker’s compensation benefits
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