2
petitioner,2 the sole issue for decision is whether disability
benefits received by petitioner are excludable from petitioner's
gross income pursuant to section 105(c).
Some of the facts have been stipulated and are so found.
The stipulation of facts and exhibits received into evidence are
incorporated herein by this reference. Petitioner resided in St.
Louis, Missouri, at the time the petition was filed in this case.
From 1978 until 1983, petitioner was employed as a police
officer with the Village of East Alton Police Department. In or
around January 1983, petitioner suffered a heart attack while
sitting at his desk. Although he continued to work after the
attack, petitioner was diagnosed with mitral valve prolapse and
post myocardial infarction. During June 1983, while off duty,
petitioner fractured his right ankle and foot, broke several
ribs, broke an arm, and severed two fingers which were later re-
attached.3 Thereafter, petitioner was placed on disability
retirement and began to receive benefits equal to 50 percent of
his salary pursuant to the Illinois Pension Code, Ill. Rev. Stat.
ch. 108 1/2, par. 3 et seq. (1991) (The Pension Code).4
2 Petitioner concedes that he failed to report interest income
of $20.
3 The record is silent as to the cause of petitioner's injury.
4 The paragraphs of the Illinois Revised Statutes 1991, as
amended through P.A. 87-1280, were reallocated and renumbered in
the Illinois Compiled Statutes 1992, authorized by P.A. 87-1005,
effective Jan. 1, 1993. The statute at issue is now found in
chapter 40, sec. 5/3-114.2 of the Illinois Compiled Statutes
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