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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