- 2 -
to the Court fully stipulated pursuant to Rule 122. After
concessions,2 the remaining issue for decision is whether
payments made to petitioner by the City of Oakland during the
year in issue pursuant to the Oakland City Charter's retirement
provisions for public safety employees are excludable from gross
income under section 104(a)(1). We hold that the payments in
question are not excludable.
The Court bases its findings of fact on the stipulation of
facts and attached exhibits, which are incorporated herein by
this reference. Petitioner resided in Klamath Falls, Oregon, at
the time he filed the petition. Petitioner was born on June 15,
1940. He commenced employment as a member of the Police
Department of the City of Oakland, California, on October 31,
1966. He served on active duty until February 16, 1969, on which
date he suffered injuries that occurred while he was engaged in
the performance of his duties. Effective April 1, 1972,
petitioner was retired for disability by reason of these
injuries, by action of the Oakland Police and Fire Retirement
Board (the Board), which found petitioner's disability to be
service connected. As a result of the Board's action, effective
1(...continued)
Procedure.
2The parties have stipulated that petitioner is not liable
for the addition to tax pursuant to sec. 6651(a).
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