5 that "he is not wearing any sort of supportive footwear or device on his left foot". The report further states: He was able to stand on heels and toes on both sides. He could hop independently on the left side. He was able to do so on the right, but was unstable on that side. Deep tendon reflexes were symmetrical and active at the knees and ankles bilaterally, and rated 2+. * * * He had good pulses in both feet. I could detect no sensory deficit in his lower extremities. The right ankle demonstrated no deformity or soft tissue swelling. Right ankle motion was slightly limited compared to the left. * * * * * * * * Diagnosis: Healed Fractures, Right Ankle and Os Calcis Status Post Myocardial Infarction by History Mitral Valve Prolapse, by History Dr. Phillip concluded that petitioner "remained disabled from the performance of the expected [duties] of a policeman." In the notice of deficiency, respondent determined that the pension benefits received by petitioner are taxable under section 105(a). Petitioner contends that the pension benefits are excludable from gross income under section 105(c). Respondent's determinations are presumed correct, and petitioner bears the burden of proving otherwise. Rule 142(a). Section 105(a) provides that amounts received by an employee under accident and health insurance plans funded by the employer generally are included in the employee's gross income. However, section 105(c) provides an exception to the general rule: (c) Payments Unrelated to Absence From Work.--Gross income does not include amounts referred to in subsection (a) to the extent such amounts--Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011