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Petitioner also argues that the operation of section
86(d)(3) is unjust. This Court is not the proper place for this
argument. We cannot evaluate the fairness of the law but must
apply it as it is written; it is up to Congress to address
questions of fairness and to make improvements to the law.
Metzger Trust v. Commissioner, 76 T.C. 42, 59-60 (1981), affd.
693 F.2d 459 (5th Cir. 1982).2
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
2We have reviewed and found to be correct respondent’s
mathematical calculation of the portion of benefits includable in
petitioner’s gross income under sec. 86.
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