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Upon attaining fifty-five years of age, such
officer or member so retired shall be paid annually for
the remainder of his life in equal monthly
installments, a sum equal to fifty-five percent of his
annual salary.
As is clear from its language, section 10-12 did not
distinguish between work-related injuries and nonwork-related
injuries. A disabled firefighter who was unable to perform his
duties was eligible for disability benefits regardless of the
cause of such disability. A statute is not considered to be in
the nature of a worker’s compensation act if it allows for
disability payments for any reason other than on-the-job
injuries. See Haar v. Commissioner, 78 T.C. 864, 868 (1982),
affd. per curiam 709 F.2d 1206 (8th Cir. 1983); McDowell v.
Commissioner, supra.
Since section 10-12 provides disability pension payments to
all firefighters who “become unfit to perform active duty by
reason of physical infirmity or other causes” and does not
distinguish between injuries which are work-related and nonwork-
related, it is not in the nature of a workers' compensation act
as required by section 104(a)(1). See Brooks v. Commissioner,
T.C. Memo. 1997-568.
We now turn to section 24.4, which provides as follows:
Section 24.4 - PRESUMPTION OF DISABILITY
In any case where an employee covered by this Agreement
is disabled from performing his regular duties as a
fireman because of heart condition, respiratory
ailment, hypertension or from any condition derived
from hypertension, it shall be conclusively presumed
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