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noted in the settlement agreement, the retirement benefits come
from the Civil Service Retirement and Disability Fund. Though
not explicit in the record, we assume petitioner was a
participant in the Civil Service Retirement System (CSRS), 5
U.S.C. section 8331 et seq., a mandatory pension plan for Federal
employees hired prior to January 1, 1984. Distributions from the
CSRS are subject to taxation under section 72 pursuant to section
402(a). CSRS is a plan that meets the requirements of section
401(a). The law is well established that section 72 governs the
taxation of distributions received pursuant to the CSRS. Malbon
v. United States, 43 F.3d 466 (9th Cir. 1994).
The $23,106.64 of retirement benefits petitioner received
came from her Federal pension plan. Section 61 specifically
provides that gross income includes "pensions". Sec. 61(a)(11).
Section 104(a)(4) excludes from gross income:
amounts received as a pension, annuity, or similar
allowance for personal injuries or sickness resulting
from active service in the armed forces * * * Geodetic
Survey or the Public Health Service, or as a disability
annuity payable under the provisions of section 808 of
the Foreign Service Act of 1980 * * *.
It is obvious that section 104(a)(4) does not apply to the facts
in this case. Haar v. Commissioner, 78 T.C. 864 (1982), affd.
per curiam 709 F.2d 1206 (8th Cir. 1983); Bagnell v.
Commissioner, T.C. Memo. 1993-378.
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