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REIMELS v. COMMISSIONER

Docket No. 9182-02.

123 T.C. 245 (2004)

123 T.C. No. 13

WILLIAM D. AND JOYCE M. REIMELS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 26, 2004.

Attorney(s) appearing for the Case

William D. Reimels and Joyce M. Reimels, pro sese.

Linda P. Azmon, for respondent.

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...

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