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disabled due to work-related injury or sickness. If petitioners
disability payments were received not under the ordinance but
rather pursuant to the agreement between the City and the Union,
respondent asserts that the agreement is not a "statute" in the
nature of a workmen's compensation act.
In their brief,2 petitioners make no argument that Cranston
City Code section 24-24, providing for disability payments to
uniformed members of the police department, is by itself a
workers' compensation act3 or in the nature of a workers'
compensation act. They instead argue: (a) Petitioners'
disability payments were received pursuant to the collective
bargaining agreement between the City and the Union; (b) the
agreement is incorporated by reference into the City Code, and is
therefore a "statute" in the nature of a workers' compensation
act.
Exemption Under Section 104(a)(1)
Every item of a person's gross income is subject to Federal
income tax unless there is a statute or some rule of law that
exempts the person or the item from gross income. HCSC-Laundry
2The parties were ordered to file simultaneous briefs and
reply briefs. No reply brief was filed on behalf of petitioners.
3The Rhode Island Workers' Compensation Act is found at R.I.
Gen. Laws secs. 28-29-1 through 28-29-30. The members of
"regularly organized fire and police departments of any town or
city" are excluded from the definition of "employee" for purposes
of workers' compensation benefits. R.I. Gen. Laws sec. 28-29-
2(4); Vector Health Sys. v. Revens, 643 A.2d 795 (R.I. 1994).
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