Tax Court ~ Reimels v. Commissioner

Courtesy of Tax Court


While actively serving in the U.S. Armed Forces in theVietnam conflict, He was exposed to Agent Orange andconsequently developed lung cancer. During 1999, He received Social Security disability insurance benefits on account of his lung cancer.

Held: The Social Security disability insurance benefits that Reimels received in 1999 are includable in his gross income under sec. 86, I.R.C., and are not excludable under sec.104(a)(4), I.R.C. Haar v. Commissioner, 78 T.C. 864, 866(1982), affd. 709 F.2d 1206 (8th Cir. 1983), followed.

Here it is.

[Basically, what this boils down to is - if you're not working, because you're disabled, and you're collecting SSI or Social Security disability insurance benefits, report the income the same way you would any other Social Security income. TaxMama.]


Courtesy The Mellems
Published TaxMama.com 9.10.04