- 7 -
includes in gross income certain amounts received under accident
and health plans.
Section 104(a)(1)
Section 104(a)(1) excludes from gross income "amounts
received under workmen's compensation acts as compensation for
personal injuries or sickness". To meet the definition of
"workmen's compensation acts" for purposes of section 104(a)(1)
the statute in issue must require, as a precondition to
eligibility for benefits, that the injury be incurred in the
course of employment. Take v. Commissioner, 804 F.2d 553, 557
(9th Cir. 1986), affg. 82 T.C. 630, 634 (1984); Haar v.
Commissioner, 78 T.C. 864, 868 (1982), affd. per curiam 709 F.2d
1206 (8th Cir. 1983). The relevant inquiry is into the nature of
the statute pursuant to which the payment is made and not the
source of the particular taxpayer's injury. Smelley v. United
States, 806 F. Supp. 932, 935 (N.D. Ala. 1992), affd. per curiam
3 F.3d 389 (11th Cir. 1993). Thus, if the statute does not
qualify, the fact that the taxpayer's injury was in fact work
related is irrelevant. Id.
Eligibility for disability retirement benefits under FERS is
dependent on completion of 18 months of creditable civilian
5(...continued)
has had no affiliation. Sec. 104(a)(5) applies to victims of
terrorist attacks. Petitioner does not purport to be the victim
of a terrorist attack.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011