3
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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