Robert P. Geiszler, Jr. and Penny V. Geiszler - Page 4




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          several years after her injury, but only after she successfully             
          appealed the denial through a State administrative proceeding.              
          Pursuant to the provisions of her long-term disability plan, she            
          was required to apply for SSDI coverage, which became effective             
          sometime during 1994.  The SSDI benefits that she received                  
          reduced, dollar for dollar, her long-term disability benefits.              
          Similarly, her SSDI benefits were offset, dollar for dollar, by             
          the worker’s compensation benefits that she received.  See 42               
          U.S.C. sec. 424a (1994).  Receiving benefits from three sources             
          further complicated matters, and she repeatedly received                    
          inconsistent notices from the payors regarding overpayments and             
          other irregularities.                                                       
               According to a Form SSA-1099 issued by the Social Security             
          Administration, petitioner received SSDI benefits totaling                  
          $10,779 during 1997.  Because of the offset provisions referred             
          to above, worker’s compensation benefits of $8,406 received by              
          petitioner during 1997 are included in the amount reported on the           
          Form SSA-1099.                                                              
               Petitioners reported adjusted gross income of $41,600 on               
          their 1997 return, which amount consists entirely of the wages              
          earned by Robert Geiszler during that year.  As in prior years,             
          none of the benefits that petitioner received on account of her             
          injury are included in petitioners’ income.                                 








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