                  T.C. Summary Opinion 2003-155



                     UNITED STATES TAX COURT



                  JEAN A. WEAVER, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 19154-02S.            Filed October 21, 2003.


     Jean A. Weaver, pro se.

     Bradley C. Plovan, for respondent.



     PANUTHOS, Chief Special Trial Judge:   This case was heard

pursuant to the provisions of section 7463 of the Internal

Revenue Code in effect at the time the petition was filed.   The

decision to be entered is not reviewable by any other court, and

this opinion should not be cited as authority.    Unless otherwise

indicated, subsequent section references are to the Internal

Revenue Code in effect for the year in issue, and all Rule

references are to the Tax Court Rules of Practice and Procedure.
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     Respondent determined a deficiency in petitioner’s Federal

income tax in the amount of $660 for taxable year 2000.    The

issue for decision is whether a portion of the Social Security

benefits received by petitioner in 2000 is includable in her

gross income.

Background

     Some of the facts have been stipulated, and they are so

found.   The stipulation of facts and the attached exhibits are

incorporated herein by this reference.    At the time of filing her

petition, petitioner resided in Elkridge, Maryland.

     During the year in issue, petitioner received Social

Security benefits totaling $8,756.     Petitioner filed a Form 1040,

U.S. Individual Income Tax Return, for the 2000 taxable year.

She reflected her filing status as “single” and reported adjusted

gross income of $29,278.   This amount did not, however, include

any of the $8,756 of Social Security benefits that petitioner

received during the 2000 taxable year.

     Respondent contends that a portion of the Social Security

benefits petitioner received in 2000 is includable as gross

income under section 86.   Petitioner contends otherwise, claiming

that taxing Social Security benefits is unfair and amounts to

double taxation.
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Discussion

     Social Security benefits are subject to income tax treatment

pursuant to section 86.   The amount of such benefits to be

included in gross income is subject to a statutory formula.      See

sec. 86(a) through (d).   Section 86 requires inclusion of the

payments if the sum of the taxpayer’s adjusted gross income (with

certain modifications not relevant here) and one-half of the

Social Security benefits received, exceeds a specified “base

amount”.   Jelle v. Commissioner, 116 T.C. 63, 71 (2001).     This

base amount is $25,000 for a taxpayer, like petitioner, who is

not married and did not file a joint return.    See sec. 86(c)(1).

Since petitioner reported adjusted gross income of $29,278 and

received Social Security benefits totaling $8,756 during the 2000

taxable year, the base amount threshold is clearly exceeded.      We

therefore sustain respondent’s determination that a portion of

$8,756 petitioner received in 2000 as Social Security benefits

must be included in petitioner’s gross income for that taxable
year.

     We note that petitioner, like other taxpayers, has

questioned the fairness of section 86.    See, e.g., McAdams v.

Commissioner, 118 T.C. 373, 379 (2002).    However, “No scheme of

taxation, whether the tax is imposed on property, income, or

purchases of goods and services, has yet been devised which is

free of all discriminatory impact.”    San Antonio Indep. Sch.

Dist. v. Rodriguez, 411 U.S. 1, 41 (1973).     And this Court has
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repeatedly held that section 86 does not suffer any

constitutional infirmities.   McAdams v. Commissioner, supra.

     Reviewed and adopted as the report of the Small Tax Case

Division.

     To reflect the foregoing,

                                              Decision will be entered

                                         for respondent.
