Theodore Major Green and Jacqueline Green - Page 2
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The issues for decision are: (1) Whether taxable Social
Security benefits petitioner Jacqueline Green received in 2003
should be treated as nontaxable workmen’s compensation benefits;
and (2) whether petitioners may deduct from 2003 income $11,068
relating to a $166,013 damage award judgment that Jacqueline
Green never received and that has now been discharged in
Hereinafter, references to petitioner in the singular are to
petitioner Jacqueline Green.
At the time the petition was filed, petitioners resided in
Moorpark, California. From 1985 to September 19, 2005, Mr. Green
worked as a tax auditor for respondent.
Petitioner’s Social Security Benefits
Prior to November 12, 1989, petitioner worked on a General
Motors assembly line.
In November of 1989 petitioner was injured while shopping
for groceries. This was unrelated to her employment at General
Motors Corporation (General Motors). The injury was caused by a
shopping cart under the control of another person. Injuries
petitioner sustained therefrom apparently prevented petitioner
from further assembly line work at General Motors. Petitioner
continued to work for General Motors but as a decal assembler.
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Last modified: November 10, 2007