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Trice v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 20398-19 (U.S.T.C. Mar. 9, 2023)

Opinion

20398-19

03-09-2023

TANISHA TRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson, Judge.

For the reasons stated in our opinion, issued on February 13, 2023, as T.C. Memo. 2023-19, it is

ORDERED that the Commissioner's motion for summary judgment is granted in part as to income from Social Security disability benefits (i.e., as to the admitted benefits of $13,866) and is granted in part as to the Lifetime Learning credit (i.e., as to the reduction of the credit pursuant to section 25A(d)), but is otherwise denied (i.e., as to the additional disputed disability benefits and as to the precise amount of the reduction of the Lifetime Learning credit). This leaves still at issue the question whether petitioner received disability benefits in any amount greater than $13,866 (and leaves yet to be determined the computation of the reduced Lifetime Learning credit). It is further

ORDERED that, no later than March 17, 2023, each party shall file a status report stating whether this case should be added to the calendar of the Court's upcoming trial session in Washington, D.C., and, if not, shall propose a schedule for further proceedings for resolving the issue of disability benefits (if any) greater than $13,866. If the Commissioner concedes that issue, then he shall so state.


Summaries of

Trice v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 20398-19 (U.S.T.C. Mar. 9, 2023)
Case details for

Trice v. Comm'r of Internal Revenue

Case Details

Full title:TANISHA TRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 20398-19 (U.S.T.C. Mar. 9, 2023)