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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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