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Pension Distributions
Next, petitioner claims, as he did in Lange, that the
pension distributions he received in the relevant year are not
taxable on the mistaken belief that he had contributed to the
plan. Based upon the record, and upon our holding in Lange, we
find that the pension distributions petitioner received in 2002
from the National Electrical Benefit Fund and from the Electrical
Workers Pension Trust Fund are taxable because they were derived
wholly from employer contributions. Lange v. Commissioner, supra
(citing Ashman v. Commissioner, T.C. Memo. 1998-145, affd. 231
F.3d 541 (9th Cir. 2000); Knight v. Commissioner, T.C. Memo.
1989-219). We further find no evidence to support petitioner’s
“new” argument that the pension distributions are excludable
under section 104 for personal injuries petitioner allegedly
sustained while he was employed.
Social Security Benefits
We next address whether the $14,388 of Social Security
benefits petitioner received in 2002 was taxable. Petitioner
claims, as he did in Lange, that the Social Security benefits he
received were not taxable. He argues that Social Security
benefits are not taxable because they are a return of what he
earlier contributed to the “United States Trust Fund.” As in
Lange, we conclude that 85 percent of the amount of Social
Security benefits petitioner received, or $12,230 in 2002, is
taxable. See sec. 86(a)(2), (c)(1) and (2).
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Last modified: May 25, 2011