§15301

2 cases·1 distinguished·1 cited

Statute Text — 26 U.S.C. §15301

Statute text not available for this section.

2 Citing Cases

Rollin J. Morehouse & Maureen B. Morehouse, Petitioners 140 T.C. No. 16 · 2013

15301(c), 122 Stat. at 2263. SSA sec. 202 provides for the payment ofold age and survivors insurance benefits. 42 U.S.C. sec. 402 (2012). SSA sec. 223 provides for the payment ofdisability insurance benefits. 42 U.S.C..sec. 423 (2012). Petitionerreceived the payments at issue before December 31, 2007. Furthermore, petitioner does not contend, and he has not introduced any evidence to show, that he was receiving benefits under the SSA. Accordingly, the 2008 amendment to sec. 1402(a) is inapplicab

Rollin Morehouse v. Commissioner of IRS 769 F.3d 616 · Cir.