William D. and Joyce M. Reimels - Page 22

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          III. Conclusion                                                             
               We hold that the Social Security disability insurance                  
          benefits Mr. Reimels received in 1999 are not excludable from               
          gross income under section 104(a)(4).  Accordingly, these                   
          benefits are includable in gross income to the extent provided in           
          section 86.                                                                 

                                                       Decision will be               
                                                  entered under Rule 155.             

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