2
income. Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the years in issue.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. At
the time Lawrence Bartlett filed his petition, he resided in
Warwick, Rhode Island.
In 1963, Mr. Bartlett became a firefighter for the City of
Warwick. He served in the city's fire department for 29 years,
starting out as a private and ascending to battalion chief. In
1991, Mr. Bartlett, while off-duty, suffered a heart attack which
ended his career. He then applied to the Warwick Board of Public
Safety (the Board) for a service-connected disability pension.
The Board administers the city's pension system.
Section 7-75.2 of the Warwick City Code (the Warwick Code)
requires the Board to grant a service-connected disability
pension, equal to 66-2/3 percent of the firefighter's highest
salary, to any firefighter who becomes unfit for duty because of
a heart, lung, or cancer-related disability. To receive a
service-connected disability pension under the Warwick Code, a
firefighter must establish a permanent disability and a causal
connection between the disability and the firefighter's job
(i.e., that the disability is job related). Article IX, section
4 of the collective bargaining agreement between the City of
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011