4 and may suffer from acute arthritis and a loss of mobility in the future. Moreover, petitioner testified that as a result of his heart attack, he suffers from low blood pressure, blurred vision, and fainting spells. In 1988, petitioner was hired by Pinkerton's, Inc. on a full-time basis as a manager and training supervisor. Petitioner's work was sedentary in nature and did not require him to walk or stand for any length of time. During 1990, petitioner left Pinkerton's, Inc. to work for the Missouri Botanical Gardens (the Gardens) where he was hired on a full-time basis as a safety and security manager. Again, petitioner was able to fulfill the majority of his duties from his desk. On the rare occasions when he was required to patrol the grounds, the Gardens provided him with a golf cart. During the taxable year at issue, petitioner earned wages from Pinkerton's, Inc. and the Gardens totaling $28,380. He also received disability pension benefits from the Village of East Alton totaling $8,704. Petitioner did not report the benefits on his 1990 Federal income tax return. On June 11, 1992, petitioner received a routine physical review for verification of the continuance of his disability, pursuant to paragraph 3-115 of the Pension Code. Ill. Rev. Stat. ch. 108 1/2, par. 3-115 (1991). In his report, Dr. Phillip George, the examining physician, observed that petitioner "was able to stand and walk about the room displaying no limp" andPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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