Facts

Michael Kokkonen sought judicial review of the Commissioner of Social Security's denial of his application for social security disability insurance benefits.

PLAINTIFF'S CONTENTIONS: Kokkonen claimed that the administrative law judge's decision at step one of the evaluation process was not supported by substantial evidence. Kokkonen alleged his 2015 tax returns, which the ALJ could not consider, showed his income fell below the substantial gainful activity amount allotted in 2015.

DEFENDANT'S CONTENTIONS: Defendant claimed that even considering Kokkonen's 2015 tax returns, they displayed that he engaged in substantial gainful activity because Kokkonen should not have divided tentative profit between he and his wife, nor reduced it by 7.65 percent.

Result

The court found that Kokkonen failed to show the ALJ's decision was not supported by substantial evidence, and the 2015 tax return submitted did not provide much insight into Kokkonen's work since it was jointly filed with his wife. Further, the court noted the ALJ focused on the hours worked by Kokkonen, rather than the income earned, and the tax return was insufficient to show the ALJ's assessment was inaccurate. As such, the court denied Kokkonen's appeal.