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Commissioner, supra. Because petitioner received disability
retirement payments under FERS, which is not in the nature of a
workmen’s compensation statute, petitioners are not entitled to
exclude these payments from their gross income under section
104(a)(1).
We have considered all of the other arguments made by
petitioners, and, to the extent we have not addressed them, find
them to be without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011