James E. & Ruth L. Norris - Page 5




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          Washington seeking compensation for an emotional injury allegedly           
          sustained as a result of discrimination by the FAA.  Petitioner             
          sought relief under the Federal Tort Claims Act (FTCA), 28 U.S.C.           
          secs. 2671-2680, but asserted that jurisdiction was appropriate             
          under FECA.  This action was subsequently dismissed without                 
          prejudice based upon petitioner’s failure to exhaust                        
          administrative remedies prior to bringing suit under FTCA and               
          petitioner’s failure to allege a constitutional claim under FECA.           
               On their 1995 Federal income tax return, petitioners                   
          reported total pension and annuity income in the amount of                  
          $6,936, none of which was included in their gross income for that           
          year.  Petitioner received from OPM Form 1099-R, Statement of               
          Annuity Paid, for 1995 showing a gross annuity amount of                    
          $29,459.94.  Petitioners included an attachment to their return             
          stating “Although the total Personal Injury Disability Annuity              
          listed on the OPM Form No. CSA-1099-R, lists the total annuity as           
          $29,459.94. [sic] Only $6,936.00 was for Tax Year 1995.”                    
          Petitioner further disclosed the pending worker’s compensation              
          claim.                                                                      
               In the notice of deficiency, respondent determined that no             
          portion of payments from OPM paid to petitioners during 1995 was            
          excludable from gross income and increased petitioners’ 1995                
          taxable income in the amount of $29,459.                                    







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