Research Problem $4.$ Aubrey Brown is a decorated veteran. As a result of a significant injury sustained in combat, Aubrey is unable to work. He received $$12,000$ of Social Security disability payments in the current year. He reasons that the payments should be excluded from his gross income because the payments are compensation for the physical injury he suffered as a result of his service in the armed forces. Is Aubrey correct? Explain.

Partial list of research aids:

Rev.Rul. $77318.$

Reimels v$.$ Comm., $20061$ USTC $50,147,97$ AFTR $2$d $2006820,436$ F$\mathrm{.}3$d $344($CA$2).$

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