Sunday, August 29, 2004
The Tax Court on Thursday held in Reimels v. Commissioner, 123 T.C. No. 12 (8/27/04), that social security disability insurance benefits received on account of lung cancer, developed as a result of the taxpayer’s exposure to Agent Orange while serving in the Vietnam war, were includible in income under § 86 and not excludable as payments received for sickness “resulting from active service in the armed forces” within the meaning of § 104(a)(4).
One response to “Tax Court: Social Security Disability from Exposure to Agent Orange Not Excludable Under § 104”
what are your thoughts?