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Mikalonis v. Commissioner, T.C. Memo. 2000-281.
According to petitioner, a portion of the lump-sum benefits
received in 2000 was a “rebate for attorney’s fees.” To the
extent that petitioner incurred attorney’s fees in securing the
SSDI award, those fees might well have been deductible. See sec.
212(1). Nevertheless, there is insufficient evidence in the
record to establish the amount of the fees, or the proper year
for any such allowable deduction.
Taking into account petitioners’ 2000 filing status, their
2000 modified adjusted gross income, and the SSDI benefits
petitioner received that year, we find respondent’s determination
as to the portion of petitioner’s SSDI benefits includable in
petitioners’ 2000 gross income is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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