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Respondent determined a deficiency in petitioners’ Federal
income tax in the amount of $5,612 for the taxable year 1992.
The sole issue for decision is whether pension payments of
$20,514 are excludable from gross income for the 1992 taxable
year under section 104(a)(1) or section 1.104-1(b), Income Tax
Regs.
At the time of filing the petition, petitioners resided in
Wickford, Rhode Island. Petitioners are husband and wife.
References to petitioner are to Ronald J. Gabriel.
Petitioner began working as a firefighter with the city of
Cranston (the city), Rhode Island, in approximately 1973.
Petitioner received several promotions throughout his career and
ultimately rose to the rank of lieutenant. During his employment
with the city, petitioner was a member of the International
Association of Firefighters, Local 1363 (the union), and was
covered by a collective bargaining agreement between the city and
the union.
On February 1, 1983, petitioner was placed on occupational
injury leave because of a heart problem. On November 4, 1983,
petitioner’s physician, Dr. Ronald M. Gilman, wrote a letter to
Ronald Jones (Chief Jones), Chief of the Cranston Fire
Department, advising him that petitioner would not be able to
return to duty because of his heart condition. Accordingly, on
December 13, 1983, Chief Jones recommended to Mayor Edward D.
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