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Section references are to the Internal Revenue Code in
effect for 1997. Rule references are to the Tax Court Rules of
Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioners
Petitioners are married and resided in Glen Burnie,
Maryland, when they filed their petition.
Petitioner worked for Hearth Home Doors, LLC (Hearth Home)
in January 1997. He earned about $450 a week at that time. On
his 16th day of work in 1997, petitioner was injured in an
automobile accident. His injuries caused him to miss several
months of work. He never returned to work for Hearth Home.
B. Petitioner’s Disability Payments
Hearth Home was the plan holder for a disability insurance
policy issued by Guardian Life Insurance Co. of America
(Guardian) that covered petitioner. Guardian paid disability
payments to petitioner totaling $7,618 from January 17 to July
17, 1997, less amounts Guardian withheld for Social Security and
Medicare taxes.
C. Petitioners’ 1997 Return
In February 1998, Hearth Home issued to petitioner a Form W-
2, Wage and Tax Statement, which stated that he received $9,149
in wages in 1997. Petitioners did not report any income from
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