United States Second Circuit
Reimels v. Comm'r of Internal Revenue, 04-6175
Social Security disability benefits paid for an inability to work because of an injury or sickness resulting from active military service do not qualify as amounts received for that injury or sickness for purposes of exclusion from income taxes under the Internal Revenue Code.
Appellate Information
- Decided 02/01/2006
- Published 02/01/2006
Judges
- FEINBERG, Circuit Judge., Before: WALKER, Chief Judge, FEINBERG and STRAUB, Circuit Judges.
Court
- United States Second Circuit
Counsel
- For Appellant:
- Peter A. Lowy, Houston, TX, for Petitioners-Appellants.
- For Appellees:
- Jonathan S. Cohen, Tax Division, Department of Justice, Washington, DC (Eileen J. O'Connor, Jonathan A. Nolet, on the brief), for Respondent-Appellee.