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This Court must decide (1) whether an amount received by
petitioner as a disability retirement annuity is includable in
gross income, and (2) whether Social Security payments received
by petitioner are includable in gross income.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Atlanta, Georgia, at the time he
filed his petition.
Petitioner was born on February 7, 1913. Petitioner retired
in 1962. Petitioner timely filed his 1997 Federal income tax
return (1997 return). He reported adjusted gross income of
$14,375 on his 1997 return. This amount consisted solely of
interest income.
Attached to the 1997 return was a Form 1099R, Statement of
Annuity Paid, from the Office of Personnel Management Retirement
Programs, which indicated that petitioner received a gross
retirement annuity in the amount of $13,296 in 1997. This amount
was not reported on petitioner’s 1997 return. According to a
November 7, 1967, letter from the United States Civil Service
Commission, petitioner’s retirement annuity under the Civil
Service Retirement Act was based on his being declared totally
disabled from his position as Special Delivery Messenger, Post
Office Department. The nature of petitioner’s disability was
listed as industrial blindness.
Petitioner also received $8,241 of Social Security benefits
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