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Respondent determined a deficiency in petitioner's 1992
Federal income tax of $2,224. The sole issue for decision,
petitioner having conceded receiving unreported interest income
of $18, is whether certain disability pension payments that he
received in 1992 are includable in his gross income for that
year.
The facts in this case have been fully stipulated and are so
found. The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. Petitioner
resided in Pawtucket, Rhode Island, at the time the petition was
filed in this case.
FINDINGS OF FACT
Petitioner commenced employment as a firefighter with the
city of Pawtucket, Rhode Island (City), in March of 1982. For
the years 1982 through 1990, petitioner was a member of the
International Association of Firefighters, Local No. 1261
(Union). In September of 1989, having responded to a chemical
spill at a local jewelry manufacturer, petitioner was exposed to
anhydrous ammonia leaking from a defective storage tank. The
incident rendered petitioner totally disabled.
On August 1, 1990, pursuant to City of Pawtucket City
Ordinance Chapter 1406, petitioner was awarded a disability
pension. In effect at the time of the award of the pension to
petitioner was a collective bargaining agreement (agreement)
between the City and the Union containing disability provisions
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