De Mars v. Commissioner
United States Tax Court
In 1971, petitioner-husband retired on disability, permanently and totally disabled. On their joint return for 1977, petitioners claimed a disability income exclusion in the amount of $ 5,200. Held, pursuant to the phaseout provisions of sec. 105(d)(3), I.R.C. 1954, petitioners are not entitled to a disability income exclusion since their combined adjusted gross income exceeded $ 15,000 by at least $ 5,200. Held, further: Petitioners' constitutional objections to the…
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In 1971, petitioner-husband retired on disability, permanently and totally disabled. On their joint return for 1977, petitioners claimed a disability income exclusion in the amount of $ 5,200. Held, pursuant to the phaseout provisions of sec. 105(d)(3), I.R.C. 1954, petitioners are not entitled to a disability income exclusion since their combined adjusted gross income exceeded $ 15,000 by at least $ 5,200. Held, further: Petitioners' constitutional objections to the requirement that married persons must aggregate income pursuant to sec. 105(d)(5)(B)(ii) for purposes of sec. 105(d)(3) were…
1Opinion of the Court
Owen H. DeMars and Corinne D. DeMars, Petitioners v. Commissioner of Internal Revenue, Respondent
De Mars v. Commissioner
Docket No. 15852-80
United States Tax Court
79 T.C. 247; 1982 U.S. Tax Ct. LEXIS 53; 79 T.C. No. 16;
August 10, 1982, Filed
Decision will be entered for the respondent.
In 1971, petitioner-husband retired on disability, permanently and totally disabled. On their joint return for 1977, petitioners claimed a disability income exclusion in the amount of $ 5,200. Held, pursuant to the phaseout provisions of sec. 105(d)(3), I.R.C. 1954, petitioners are not entitled to a disability…
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