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Respondent determined a deficiency in petitioners' Federal
income tax of $4,223 for 1999. The issue for decision is whether
petitioners may exclude from income pension payments received by
Wesley T. Enloe (petitioner). Whether petitioners must also
include in income Social Security benefits received by petitioner
is a computational matter that will be resolved by the decision
of the Court on the exclusion of pension income issue.
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioners resided in Oklahoma City,
Oklahoma.
Background
Petitioner was for many years employed by Chicago Bridge &
Iron (Iron) as either a boilermaker or a welder. In April of
1992 petitioner sustained injuries to his right eye, forehead,
nose, and spine when he was struck on the head by a dropped sheet
of plywood. He was found permanently partially disabled by the
California Worker's Compensation Appeals Board (Board). The
Board determined petitioner to be 17-1/2 percent permanently
disabled due to the neck injury.
On April 1, 1996, petitioner filed an application for
disability insurance benefits with the Social Security
Administration (SSA) alleging that he had been unable to work
since 1995 due to his neck injury and also due to obstructive
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