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Respondent determined a deficiency in petitioners’ 2000
Federal income tax in the amount of $2,213. The issue for
consideration is whether Social Security disability benefits
received in 2000 by Charles H. Headen are includable in
petitioners’ income for that year.
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed in this case, petitioners resided
in Ocala, Florida. References to petitioner are to Charles
Headen.1
In 1984, petitioner was injured in the line of duty as a
Florida highway patrol officer. As a result of his injuries,
petitioner underwent three surgeries and was out of work for
extended lengths of time from 1984 to 1993. During these
absences, petitioner collected worker’s compensation benefits.
In 1993, petitioner’s physician determined that petitioner
was “totally and permanently disabled from gainful employment”
and “incapable of any kind of work”. As a result of his
disability, petitioner was awarded “in line of duty” disability
retirement benefits from the State of Florida. In addition to
1 Dianne M. Headen neither appeared at trial nor signed the
stipulation of facts. The case will be dismissed as to her for
lack of prosecution. Rule 123(b). However, the decision will be
entered against petitioner Dianne M. Headen consistent with the
decision entered against petitioner Charles H. Headen.
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Last modified: May 25, 2011