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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 provided for in Section
45-19-1 of the General Laws of Rhode Island, 1956, as
amended, and none of said period of disability shall be
deducted from his sick leave entitlement, nor from any
other leave entitlement to which said employee may be
entitled under any other terms or conditions of this
Agreement.
Petitioners have not alleged that section 24.4, itself,
qualifies as a statute, and, indeed, we find that it does not.
See Rutter v. Commissioner, 760 F.2d 466, 468 (2d Cir. 1985)
(labor contract does not qualify as a “statute” within the
meaning of section 1.104-1(b), Income Tax Regs), affg. T.C. Memo.
1984-525; Brooks v. Commissioner, supra; McDowell v.
Commissioner, supra.
Since section 24.4 is not a worker’s compensation act, and
is not a statute in the nature of a workmen's compensation act as
required by section 1.104-1(b), Income Tax Regs., payments
received under section 24.4 are not exempt from gross income
pursuant to section 104(a)(1). In addition, like section 10-12,
section 24.4 also fails to distinguish between work-related
injuries and nonwork-related injuries as required by section
104(a)(1). The conclusive presumption in section 24.4 that a
disabling heart condition is work-related fails to satisfy the
requirements of section 104(a)(1) in that respect. See, e.g.,
Take v. Commissioner, supra; Green v. Commissioner, T.C. Memo.
1994-264, affd. 60 F.3d 142 (2d Cir. 1995).
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