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as other Social Security benefits and subject to tax pursuant to
section 86. Sec. 86(d)(1); Thomas v. Commissioner, T.C. Memo.
2001-120 (and cases cited therein). A reduction of Social
Security disability benefits due to the receipt of benefits under
a workmen’s compensation act does not reduce the total amount of
taxable Social Security benefits. Sec. 86(d)(3); Mikalonis v.
Commissioner, T.C. Memo. 2000-281. Accordingly, we hold the
amounts petitioner received from DOL as workers’ compensation
benefits are includable in gross income as taxable Social
Security disability benefits.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011