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Discussion
Summary Judgment
When no material fact remains at issue, we may grant summary
judgment as a matter of law. Rule 121(b); Fla. Country Clubs,
Inc. v. Commissioner, 122 T.C. 73, 75-76 (2004), affd. on other
grounds 404 F.3d 1291 (11th Cir. 2005). Because of the parties’
admissions and deemed admissions as to material facts, no
material fact remains at issue.
Social Security Benefits
Generally, taxpayers who file a joint return and receive
Social Security benefits and whose modified adjusted gross income
plus half of Social Security benefits received in a year exceeds
$32,000 are to include in taxable income a portion of the Social
Security benefits received in a year. Sec. 86(a), (b), and
(c)(1)(B).
Generally, Social Security disability benefits are taxed in
the same manner as Social Security benefits. Sec. 86(d)(1);
Joseph v. Commissioner, T.C. Memo. 2003-19.
Benefits received under a workmen’s compensation statute or
other statute authorizing benefits in the nature of workmen’s
compensation may not be included in income. See sec. 104(a)(1);
McDowell v. Commissioner, T.C. Memo. 1997-500.
A statute providing for payment of benefits that are not
related to an injury incurred in the course of employment is not
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Last modified: November 10, 2007