Jean A. Weaver - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax in the amount of $660 for taxable year 2000.  The                
          issue for decision is whether a portion of the Social Security              
          benefits received by petitioner in 2000 is includable in her                
          gross income.                                                               
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  At the time of filing her           
          petition, petitioner resided in Elkridge, Maryland.                         
               During the year in issue, petitioner received Social                   
          Security benefits totaling $8,756.  Petitioner filed a Form 1040,           
          U.S. Individual Income Tax Return, for the 2000 taxable year.               
          She reflected her filing status as “single” and reported adjusted           
          gross income of $29,278.  This amount did not, however, include             
          any of the $8,756 of Social Security benefits that petitioner               
          received during the 2000 taxable year.                                      
               Respondent contends that a portion of the Social Security              
          benefits petitioner received in 2000 is includable as gross                 
          income under section 86.  Petitioner contends otherwise, claiming           
          that taxing Social Security benefits is unfair and amounts to               
          double taxation.                                                            

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