William E. Levesque - Page 10




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          We rejected a similar argument in McDowell v. Commissioner,                 
          supra.  In McDowell, a Pawtucket firefighter who had been injured           
          on the job in 1989 contended that the June 22, 1995, amendment              
          retroactively made the Pawtucket City ordinance a worker's                  
          compensation statute under section 104(a)(1).  We concluded in              
          McDowell:  "Even if the amendment were to be given retrospective            
          effect, it would not cause the ordinance to be a statute in the             
          nature of a worker's compensation act."  The taxpayer's argument            
          failed in McDowell where retroactivity of the amendments to                 
          Pawtucket disability pension ordinances was at issue.                       
          Petitioner's retroactivity argument is even less persuasive here            
          because he was paid under the regular service pension ordinance.            
          B.   Americans with Disabilities Act                                        
               Petitioner contends that the payments of $7,101 should not             
          be included in income in 1992 because he has suffered economic              
          discrimination, and that he had decreased purchasing power                  
          because of his injuries in violation of ADA section 2, 42 U.S.C.            
          section 12101.  Petitioner contends that Pawtucket's and                    
          respondent's policies discriminate against disabled persons.  We            
          disagree.  Petitioner cited no authority that the ADA, and not              
          the Internal Revenue Code, controls whether petitioner's pension            
          payments are taxable.  Even if he did, petitioner would not be              
          entitled to relief under the ADA here.  ADA section 202, 42                 
          U.S.C. section 12132, provides:3                                            


               3 The Americans with Disabilities Act of 1990, Pub. L. 101-            
          336, sec. 203, 104 Stat. 337 (current version at 42 U.S.C. sec.             
                                                             (continued...)           

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