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Respondent determined a $2,498 deficiency in petitioners’
2001 Federal income tax. The issues are (1) whether $14,970.84
in disability annuity payments paid to petitioner Joan Marie
Mullen (petitioner) by the United States Railroad Retirement
Board2 (RRB) is includable in petitioners’ 2001 income and (2)
whether interest payments of $245 received by petitioners are
includable in petitioners’ 2001 income. At the time the petition
was filed petitioners resided in Baltimore, Maryland.
Background
Petitioner was born on November 10, 1941, and worked as a
clerk for CSX, a railroad company, from July 28, 1981, to June 2,
1991. Petitioner was not employed from June 2, 1991, to January
31, 1998. In 1998, before reaching the minimum retirement age,
petitioner applied for and was granted a disability annuity under
the Railroad Retirement Act of 1974, Pub. L. 93-445, 87 Stat.
162, currently codified at 45 U.S.C. sec. 231a(a)(1)(v), by the
RRB. The RRB found that January 31, 1998, was the onset date of
petitioner’s disability, entitling her to disability annuity
payments as of July 1, 1998.
Petitioner received $14,970.84 in annuity payments from the
RRB during the 2001 taxable year. For that year, petitioner
2 The Railroad Retirement Board is an independent agency
of the United States charged with the administration of the
Railroad Retirement Act, ch. 868, 48 Stat. 1287 (1934), and the
Railroad Unemployment Insurance Act, ch. 680, 52 Stat. 1094
(1938).
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