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gross income under section 86. Accordingly, we uphold
respondent’s determination that petitioners’ gross income for the
taxable year 2001 is increased by $3,759 as a result of
adjustments for taxable Social Security benefits under section
86.
Respondent’s computational adjustments to petitioner’s
claimed medical expenses will be decided by our holding on the
issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011