- 10 -
provision gives the City Council powers over organization of the
City government including the power to control the "number,
qualifications, powers, duties, hours of work and compensation
of" employees of the city.
The agreement between the City and the Union was not
incorporated by reference into the City ordinance. It stands by
itself as a collective bargaining agreement, a contract, between
the two entities. R.I. Gen. Laws sec. 28-9.2-12. The agreement
does not have the force and effect of law and is modifiable at
any time. See Rutter v. Commissioner, supra at 468 (labor
contract does not qualify as a "statute" within the meaning of
sec. 1.104-1(b), Income Tax Regs.); Covert v. Commissioner, T.C.
Memo. 1990-598.
Conclusion
We find that petitioners did not receive disability payments
under a workers' compensation act or a statute in the nature of
workers' compensation act. Petitioners' disability-pension
payments must be included in gross income.
Decisions will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011