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Respondent determined a deficiency in petitioners James and
Barbara Brooks' 1993 Federal income tax in the amount of $5,214.
Respondent determined a deficiency in petitioner John J.
McMahon's 1992 Federal income tax in the amount of $5,115.
After a concession by petitioner John J. McMahon that he
received in 1992 unreported interest income of $52, the sole
issue for decision in these consolidated cases is whether
petitioners may exclude from gross income disability-pension
payments received from the City of Cranston, Rhode Island (City).
All of the facts have been stipulated and are so found. The
stipulation of facts and exhibits received into evidence are
incorporated herein by reference. Petitioners James Brooks
(Brooks) and Barbara Brooks resided in Cranston, Rhode Island,
and petitioner John J. McMahon (McMahon) resided in Jamestown,
Rhode Island, at the time they filed their respective petitions.
FINDINGS OF FACT
On July 7, 1972, Brooks and later, on February 11, 1974,
McMahon became uniformed police officers with the City. Brooks
was also a member of the International Brotherhood of Police
Officers, Local 301 (Union) from 1972 through 1993.
Brooks and McMahon (petitioners) both retired on account of
work-related injury or sickness. At the time of his retirement
1(...continued)
Procedure.
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