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System is governed by the New York City Administrative Code. The
applicable section provides as follows:
b. If such medical examination shows that any such
member referred to in subdivision a of this section is
physically or mentally incapacitated for the
performance of duty and ought to be retired, the
medical board shall so report and the board shall
retire such member for ordinary disability * * * .
New York City Admin. Code, sec. 13-167 (1988) (emphasis added).
The New York City Administrative Code awards disability
retirement because of inability to perform duties, regardless of
the cause. Although petitioner could not perform his duties
because he was suffering from Post Traumatic Stress Disorder, he
was awarded disability retirement because he could not perform
the duties of a captain in the New York City Department of
Corrections; the specific finding of Post Traumatic Stress
Disorder was incidental to the finding that he was disabled.
Under Haar, petitioner is not entitled to exclude his pension
payments from gross income.
Petitioner further contends, on the basis of a Senate
Finance Committee report, that the legislative history of section
104(a) supports his interpretation of the statute. That report
states in pertinent part:
At all times, Veterans' Administration disability
payments will continue to be excluded from gross
income. In addition, even if a future serviceman who
retires does not receive his disability benefits from
the Veterans' Administration, he will still be allowed
to exclude from his gross income an amount equal to the
benefits he could receive from the Veterans'
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