- 3 -
providing the same benefits as the City ordinance. In accordance
with the provisions of the collective bargaining agreement,
petitioner received annual disability pension payments equal to
66 2/3 percent of his salary at the time of his retirement.
The disability pension ordinance of the City has been
consistently applied to allow only those firefighters injured in
the line of duty to receive a disability pension.
During the year 1992, petitioner received disability pension
payments in the total amount of $20,691, none of which was
reported as gross income on his Federal income tax return for the
year.
OPINION
Respondent contends that petitioner may not exclude from
gross income amounts received under the disability pension plan
of the City because the City ordinance implementing the plan is
neither a worker's compensation act nor in the nature of a
worker's compensation act as required by statute. It does not
meet statutory requirements, argues respondent, because the
wording of the ordinance does not specifically limit benefits to
those who are disabled due to work-related injury or sickness.
Respondent also argues that if petitioner received his disability
payments pursuant to the agreement between the City and the
Union, they are not excludable because the agreement is not a
"statute" in the nature of a worker's compensation act.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011