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disability Social Security benefits could be construed as an
accident or health plan under section 104(a)(3), or that
disability Social Security benefits are otherwise excludable from
gross income. The Court, therefore, rejects petitioner’s
contention on this issue. Respondent is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011