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banc 814 F.2d 1304 (9th Cir. 1987). Where administrative rules
or regulations have "the force and effect of law" they will be
found to be the equivalent of a statute for purposes of section
1.104-1(b), Income Tax Regs. interpreting section 104(a)(1). As
explained in Rutter v. Commissioner, supra at 468:
A regulation, like a statute, is a rule of general
applicability promulgated by a public agency to govern
conduct within the agency's jurisdiction. A labor
contract, unlike a statute, is an agreement between
union and employer, modifiable at any time. * * *
We find the facts of this case similar to those of Clemens
v. Commissioner, T.C. Memo. 1989-205. There the taxpayer argued
that his employer had a policy of paying benefits for work-
related injuries and that he had received payments pursuant to
the policy. Along with his own testimony, the taxpayer offered
as evidence statements of a witness who testified that the policy
was outlined in a handbook and was included in the relevant
collective bargaining agreement. The Court found the evidence
insufficient to show that the "past practice" amounted to actions
having the "force and effect of law". We find the record in this
case insufficient to show that "application" or "practice" here
arose to a level having the force and effect of law.
Retroactive "Clarification" of the City Ordinance
Petitioner urges that our examination of the wording of the
City ordinance include language added to the ordinance2 by an
2Pawtucket City Ordinance Chapter 1406 has been renumbered.
The ordinance provisions with which we are concerned were Chapter
(continued...)
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