- 5 -
v. United States, 450 U.S. 1, 5 (1981). An exclusion from gross
income can be found at section 104(a)(1) for "amounts received
under workmen's compensation acts as compensation for personal
injuries or sickness". Section 1.104-1(b), Income Tax Regs.
interprets section 104(a)(1) to exempt amounts received under a
workmen's compensation act, "or under a statute in the nature of
a workmen's compensation act which provides compensation to
employees for personal injuries or sickness incurred in the
course of employment." This exclusion has been strictly
construed to conform with the general rule that all income is
taxable unless it is specifically excluded. See Kane v. United
States, 43 F.3d 1446, 1449, 1451 (Fed. Cir. 1994); Take v.
Commissioner, 804 F.2d 553, 558 (9th Cir. 1986), affg. 82 T.C.
630 (1984). "A statute will not be considered akin to a workers'
compensation act if it allows for disability payments for any
reason other than on-the-job injuries." Haar v. Commissioner, 78
T.C. 864, 868 (1982), affd. 709 F.2d 1206 (8th Cir. 1983); accord
Take v. Commissioner, supra; Clausse v. Commissioner, T.C. Memo.
1995-198.
The pertinent language of City Code section 24-24 provides:
Whenever an officer or member of the permanent
police department who has not attained fifty-five years
of age shall become unfit to perform active duty by
reason of physical infirmity or other causes, such
officer or member upon the recommendation in writing of
the mayor, may in the discretion of the city council by
a majority vote of the city council, be retired from
active service and placed on the pension list, and when
so retired he shall be paid annually from the police
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