- 16 - Acknowledging that petitioners’ position is not without force or appeal, we feel compelled to conclude that any impetus for change should come from the legislature, rather than this Court. For these reasons, and adhering to this Court’s reasoning in Haar and its progeny, we conclude that because Mr. Reimels’s Social Security disability insurance benefits were not paid as compensation for military injuries or sickness, they are not excludable under section 104(a)(4). F. Petitioners’ Alternate Contentions 1. Section 104(b)(2) Petitioners make what appear to be alternate contentions on the basis of the section 104(b)(2) limitations to section 104(a)(4). Essentially, petitioners contend that because Mr. Reimels meets one or several of the requirements in section 104(b)(2), petitioners are entitled to exclude Mr. Reimels’s Social Security disability insurance benefits. Congress enacted section 104(b) to curb perceived abuses.13 13 The relevant legislative history explains the reasons for the 1976 amendments as follows: In many cases, armed forces personnel have been classified as disabled for military service shortly before they would have become eligible for retirement principally to obtain the benefits of the special tax exclusion on the disability portion of their retirement pay. In most of these cases the individuals, having retired from the military, earn income from other (continued...)Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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