1. Home
  2. Browse Decisions
  3. F.3d
  4. 436 F.3d
  5. 436 F.3d 344 (2006)
 

REIMELS v. C.I.R.

Docket No. 04-6175 AG.

436 F.3d 344 (2006)

William D. & Joyce M. REIMELS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: January 31, 2006.

Attorney(s) appearing for the Case

Peter A. Lowy, Houston, TX, for Petitioners-Appellants.

Jonathan S. Cohen, Tax Division, Department of Justice, Washington, DC (Eileen J. O'Connor, Jonathan A. Nolet, on the brief), for Respondent-Appellee.

Before: WALKER, Chief Judge, FEINBERG and STRAUB, Circuit Judges.

FEINBERG, Circuit Judge.

Petitioners William and Joyce Reimels appeal from a decision of the United States Tax Court holding that Social Security disability benefits could not be excluded from gross income on their joint income tax return for the 1999 tax year. The payments were made to Mr. Reimels for his inability to work due to lung cancer he developed from wartime exposure to Agent Orange. Petitioners

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases