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--
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