- 9 -
Memo. 1984-80 (holding that civilian service disability pay
received from Department of the Navy was not excludable).
C. Applicability of Section 104(a)(4) Exclusion to Social
Security Disability Insurance Benefits
Like the Civil Service and public employee disability
benefits considered in Haar v. Commissioner, supra, and its
progeny, Social Security disability insurance benefits do not
take into consideration the nature or cause of the disability.
Social Security disability insurance benefits are provided in
title II of the Social Security Act (SSA), 42 U.S.C. secs. 401-
434 (2000). Title II provides disability insurance benefits to
every individual who is insured for disability insurance
benefits, has not attained retirement age, has filed an
application for disability insurance benefits, and is under a
disability. 42 U.S.C. sec. 423(a)(1); see Cleveland v. Policy
Mgmt. Sys. Corp., 526 U.S. 795, 801 (1999).7 For purposes of
determining eligibility for disability insurance benefits, the
Social Security Act gives no consideration to whether the
disability arose from service in the Armed Forces or was
7 Social Security disability insurance is contributory and
is designed to prevent public dependency by protecting workers
and their families against common economic hazards. Mathews v.
de Castro, 429 U.S. 181, 185-186 (1976). Its primary objective
is to provide workers and their families with basic protection
against hardships created by loss of earnings due to illness or
old age; the disability insurance provisions are not general
public assistance laws and are not need based. Id.; see also
Sciarotta v. Bowen, 735 F. Supp. 148, 151 (D.N.J. 1989).
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