George Kiourtsis - Page 8

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                  Petitioner contends that the result in his case should be                               
            different because, unlike the taxpayer in Haar, he actually                                   
            received disability compensation from the Veterans                                            
            Administration.  He attempts to distinguish his case from Haar                                
            and others following it on the ground that in those cases there                               
            was no specific finding that the injuries for which the taxpayer                              
            received disability retirement were caused by active service in                               
            the Armed Forces.  See French v. Commissioner, T.C. Memo. 1991-                               
            196; Grady v. Commissioner, T.C. Memo. 1989-55; Tolotti v.                                    
            Commissioner, T.C. Memo. 1987-13.  Since petitioner's disability                              
            pension from the New York City Employees' Retirement System was                               
            based on the Medical Board Report, which included reports of                                  
            physicians diagnosing petitioner as suffering from Post Traumatic                             
            Stress Disorder, petitioner contends that his pension was                                     
            received "because of a disability incurred while serving in the                               
            military."  Haar v. Commissioner, 78 T.C. at 866.                                             
                  Contrary to petitioner's assertions, the key to the holding                             
            of Haar and its progeny is not whether the taxpayer received                                  
            disability compensation from the Veterans Administration or                                   
            whether there was a specific finding that the disability was                                  
            service-related.  Haar looked to the retirement plan under the                                
            Civil Service Retirement Act, and determined that it was "not                                 
            designed to provide compensation for military injuries."  Id. at                              
            866.  In this case, the New York City Employees' Retirement                                   

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