-2- 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).Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011