William D. and Joyce M. Reimels - Page 2

                                        - 2 -                                         
                                       OPINION                                        

               THORNTON, Judge:  Respondent determined a $2,376 deficiency            
          in petitioners’ 1999 Federal income tax.  After concessions, the            
          only issue for decision is whether Social Security disability               
          insurance benefits that Mr. Reimels received in 1999 are                    
          excludable from petitioners’ income under section 104(a)(4).1               
          Background                                                                  
               The parties submitted this case fully stipulated pursuant to           
          Rule 122.  We incorporate herein the stipulated facts.  When                
          petitioners filed their petition, they resided in Hicksville,               
          New York.                                                                   
               From September 25, 1968, to September 1, 1974, Mr. Reimels             
          served in the U.S. Armed Forces.  He was highly decorated for his           
          combat service in Vietnam.  While serving there, he was exposed             
          to Agent Orange, an instrumentality of war.2                                
               After serving in Vietnam, Mr. Reimels was employed in the              
          private sector until February 19, 1993, when he was diagnosed               




               1 Unless otherwise indicated, section references are to the            
          Internal Revenue Code in effect for the taxable year in issue,              
          and Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  
               2 Agent Orange is an herbicide and defoliant that was used             
          widely in the Vietnam conflict.  It contains dioxin and has been            
          shown to possess residual postexposure carcinogenic and                     
          teratogenic properties in humans.  PDR Medical Dictionary (2d ed.           
          2000).                                                                      




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011