Lawrence W. Bartlett - Page 3

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          Warwick and the Firefighters Union, however, provides in                    
          pertinent part:                                                             
                    In any case where an employee covered by this                     
               Agreement is disabled from performing his regular                      
               duties as a fireman because of a heart condition or                    
               respiratory ailment, it shall be conclusively presumed                 
               that such disability is attributable to his employment                 
               as a member of the Fire Department; and he shall be                    
               entitled to all of the benefits of the ordinances of                   
               the City of Warwick.  * * *                                            
               In December of 1991, the Board awarded petitioner a service-           
          connected disability pension.  The only medical information that            
          petitioner provided to the Board, and that the Board considered,            
          related to whether petitioner could continue to perform his job.            
               For 1992, petitioner did not report any of the $33,664.72 in           
          disability pension payments he received.  For 1993, petitioner              
          reported $35,286 of the $36,426 in disability payments he                   
          received.  Respondent issued petitioner a notice of deficiency              
          for 1992 and 1993.  In the notice, respondent determined that               
          petitioner should have included in gross income the total amount            
          of pension payments.                                                        
                                       OPINION                                        
               Section 104(a)(1) and the regulations thereunder provide               
          that disability payments are excludable if they are received                
          under a statute in the nature of a workmen's compensation act.              
          Sec. 104(a)(1); sec. 1.104-1(b), Income Tax Regs.                           
               Petitioner contends that his pension payments are excludable           
          from gross income because the payments were received pursuant to            





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