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Respondent determined a deficiency in petitioners’ Federal
income tax of $1,995 for their 2003 taxable year. The issue we
decide is whether certain disability benefits received by
petitioner Thomas Wayne Keene (petitioner) as workers’
compensation are includable in gross income pursuant to section
86(a).
Background
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time of filing the petition in the instant case,
petitioners resided in Warner Robins, Georgia.
During 2003, petitioner received disability benefits from
the U.S. Department of Labor (DOL), Office of Workers’
Compensation Programs, for a back injury that petitioner suffered
on February 23, 1994. During 2003, petitioner also received
Social Security disability benefits from the Social Security
Administration (SSA). According to the SSA, petitioner’s primary
disability is “discogenic/degenerative disorder of the back” and
his secondary disability is “diabetes mellitus”.
The SSA reported to the Internal Revenue Service that
petitioner had received “Net Benefits for 2003" totaling $12,019,
of which $9,706 was paid by DOL as workers’ compensation
benefits. On the basis of a letter from the SSA, petitioner
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