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In addition, none of the premiums paid by the City were included
in petitioner's gross income.
Sometime prior to January 1994, petitioner began to develop
various medical ailments which severely impacted his job
performance. In January 1994, petitioner's employment with the
City ended after petitioner was classified as disabled. At that
time, petitioner was suffering from several medical problems
including an inability to stay awake and gall bladder problems.
Because of his disability, petitioner qualified for short-
term and long-term disability benefits under the disability
plans. During 1994, petitioner was paid, pursuant to the plans,
short-term disability benefits of $6,000 and long-term disability
benefits of $10,124. The benefits were calculated based on
petitioner's salary and his length of service with the City but
not on the type of illness causing petitioner's disability.
For 1994, the City reported the following payments to
petitioner:
Wages $2,738
Vacation pay 8,845
Long-term disability 10,124
Short-term disability 6,000
Total 27,707
Federal income taxes of $3,085 were withheld from the above-
listed amounts.
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Last modified: May 25, 2011