9 best read to require that benefits vary according to the type and severity of a person's injury. Only then are the payments and the injury sufficiently related to reflect the compensatory purpose required by section 105(c). * * * Id. at 1308. In West v. Commissioner, supra, we similarly held that because the taxpayer's benefits were based on the number of his years of service as a pipefitter at the time of the accident, the payments were not based upon the type and severity of the injury as required by section 105(c)(2). Petitioner argues that the benefits he received vary depending on whether his disability occurred on or off duty. He contends that this factor satisfies the criteria of section 105(c)(2). We disagree. Payments made under the Pension Code are expressly based on an officer's salary at the time of the injury. The distinction between where injuries occurring on and off duty does not meet the statutory requirement that the benefits be computed with reference to the type and severity of the injury in question. Petitioner would have received the same benefits regardless of the severity of the injury that led to his disablement as a police officer. Furthermore, if petitioner had been recalled to duty, benefits would have ceased. Therefore, petitioner's disability pension is not computed with reference to the nature of the injury and is affected by the period petitioner was absent from work. Because the exception under section 105(c) does not apply to petitioner's disability pension, the paymentsPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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