Reimels v. Comm'r
United States Tax Court
While actively serving in the U.S. Armed Forces in the Vietnam conflict, H was exposed to Agent Orange and consequently developed lung cancer. During 1999, H received Social Security disability insurance benefits on account of his lung cancer.
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While actively serving in the U.S. Armed Forces in the Vietnam conflict, H was exposed to Agent Orange and consequently developed lung cancer. During 1999, H received Social Security disability insurance benefits on account of his lung cancer. Held: The Social Security disability insurance benefits that H received in 1999 are includable in Ps' 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.
1Opinion of the Court
OPINION
Thornton, Judge:
Respondent determined a $2,376 deficiency in petitioners’ 1999 Federal income tax. After concessions, the only issue for decision is whether Social Security disability insurance benefits that Mr. Reimels received in 1999 are excludable from petitioners’ income under section 104(a)(4).1
Background
The parties submitted this case fully stipulated pursuant to Rule 122. We incorporate herein the stipulated facts. When petitioners filed their petition, they resided in Hicks-ville, New York.
From September 25, 1968, to September 1, 1974, Mr. Reimels served in the U.S. Armed…
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