Richard A. McDowell - Page 5

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          sickness incurred in the course of employment."  This exclusion             
          has been strictly construed so as 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).                                       
               In the Nature of Workmen's Compensation                                
               Petitioner does not here argue that section 11 of the City             
          ordinance is actually a worker's compensation statute.                      
          Petitioner instead contends that the ordinance is "in the nature            
          of" a worker's compensation statute.  Petitioner seems to agree             
          with respondent that for an ordinance to be in the nature of a              
          worker's compensation statute, it must provide that only                    
          injuries that are work-related may be compensated.  Petitioner              
          and respondent are correct.  "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.                                          
               Section 11 of the City ordinance, "Total and Permanent                 
          Disability", provides in pertinent part that "In addition to the            
          foregoing retirement benefits any member who becomes totally and            
          permanently disabled shall receive a benefit equal to sixty-six             
          and two-thirds percent (66 2/3%) of the members [sic] pay at the            




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