Gregg Chernik - Page 10




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               Petitioner has failed to prove that the short-term                     
          disability benefits paid to him in 1994 were attributable, in               
          whole or in part, to any contributions he made under the City's             
          short-term disability plan.  All of the short-term disability               
          benefits petitioner received were paid directly by the City.                
          Under section 105(a), benefits paid by the employer must be                 
          included in the employee's income.  See also sec. 104(a)(3); sec.           
          1.105-1(a) and (b), Income Tax Regs.                                        
               Similarly, petitioner has failed to prove that the long-term           
          disability benefits paid to him in 1994 were attributable, in               
          whole or in part, to any contributions he made under the City's             
          long-term disability plan.  Indeed, the record reflects that all            
          of the premiums with respect to the plan from at least January              
          1991 through the date when petitioner separated from service due            
          to disability were made by the City.  Daniel Matusiewicz, the               
          acting deputy director of administrative services for the City,             
          testified at trial regarding the City's method of accounting for            
          its premium contributions to the long-term disability plan and              
          referred to payroll records which were admitted into evidence               
          without objection.  The payroll records show that, for each pay             
          period ending in January 1991 through the date of petitioner's              
          disability in January 1994, the City made all premium payments to           
          the third-party insurer providing the long-term disability                  
          coverage for petitioner, and that no portion of those premiums              





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