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for that year because it is available for use. Social Security benefits or retirement annuities are income in the year in which the checks arrive and become available for cashing. Only that part of Social Security benefits which represent payments to a veteran or widow in the claimant’s own behalf is the income of the claimant.
Life insurance payable to a widow is income for the year in which the payment is received. Mortgage insurance paid upon the death of a veteran against the indebtedness of mortgaged property is not the income of the widow if it was payable to the firm holding the mortgage. If any balance remains, after payment to the -holder of the mortgage and it is paid to the widow, then such balance counts as the widow’s income.
Mr. Mathews, of the Front Royal Office of the Division of War Veterans’ Claims, is in the Clerk’s Office at Washington, Va. on the 1st and 3rd Mondays from 2 OK) to 40)0 p.m. (DST) and will gladly give more details on this subject or any other matter connected with veteran’s affairs.
If you have no axe to grind you won’t have to turn the grindstone.'
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