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
OPINION
Sterrett, Judge:
By statutory notice dated May 21, 1980, respondent determined a deficiency in petitioners’ Federal income tax for the taxable year 1977 in the amount of $2,795. The sole issue for decision is whether petitioners are entitled to a disability income exclusion pursuant to section 105(d), I.R.C. 1954, for 1977.
The facts have been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioners Owen H. DeMars and his wife, Corinne D. DeMars, resided…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Zablocki v. RedhailSupreme Court of the United States · 1978
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
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3Cited by9 opinions
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- De Mars v. CommissionerUnited States Tax Court · 1982
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