- 2 - 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 obstructivePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011