Thomas Wayne and Rosalie Geraldine Keene - Page 6

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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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