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
WILLIAM D. AND JOYCE M. REIMELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reimels v. Comm'r
No. 9182-02
United States Tax Court
123 T.C. 245; 2004 U.S. Tax Ct. LEXIS 38; 123 T.C. No. 13;
August 26, 2004., Filed
Social Security disability insurance benefits petitioner received in 1999 were not excludable from gross income.
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…
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