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Respondent determined a deficiency in Federal income tax for
petitioner’s 2002 taxable year. After concessions,1 the sole
issue for decision is whether certain disability benefits
received by petitioner Randy Gene Shreve (petitioner) under a
workmen’s compensation act are includable in gross income
pursuant to section 86(a).
Background
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time of filing the petition in the instant case,
petitioners resided in Fernandina Beach, Florida. Petitioner is
disabled and receives disability benefits from the Social
Security Administration and under a workmen’s compensation act
(workmen’s compensation act). Petitioners filed their 2002 tax
return but did not report as income any Social Security
disability benefits. However, based on a Form SSA-1099, Social
Security Benefit Statement, respondent determined that petitioner
had received $7,537 in taxable disability benefits during 2002,
of which the Social Security Administration directly paid
petitioner $1,512 and the remainder was received under a
workmen’s compensation act. In the notice of deficiency sent to
1At trial, petitioners conceded that they owe tax on certain
interest income and a State tax refund.
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Last modified: May 25, 2011