- 2 - be entered is not reviewable by any other court, and this opinion should not be cited as authority. Respondent determined a deficiency in petitioners’ Federal income tax for the taxable year 2002 in the amount of $3,011. The only issue for decision by the Court is whether certain workers’ compensation benefits received by petitioner Sandra L. Flores (Mrs. Flores) are taxable as though they were Social Security benefits. We hold that they are by virtue of section 86(d)(3). Background Some of the facts have been stipulated, and they are so found. At the time that the petition was filed, petitioners resided in Las Vegas, Nevada. The facts are not in dispute. In October 2000, Mrs. Flores was seriously injured at work while employed by Citibank. As a result of her injury, Mrs. Flores began receiving workers’ compensation benefits in November 2000. Mrs. Flores continued to receive workers’ compensation benefits in 2002, which she received by check biweekly. At the time of her injury in October 2000, Mrs. Flores was also covered by a long-term disability policy through herPage: Previous 1 2 3 4 5 6 7 8 Next
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