Raymond J. and Jacquelyn M. Byrne - Page 1

                                 T.C. Memo. 2002-319                                  

                               UNITED STATES TAX COURT                                

                  RAYMOND J. AND JACQUELYN M. BYRNE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 130-01.            Filed December 30, 2002.                 

                    P suffered a permanent disability that arose out                  
               of, and in the course of, his employment as a municipal                
               court judge.  P was awarded a disability retirement                    
               under the Judges’ Retirement Law, Cal. Govt. Code secs.                
               75060(a) and 75061(a) (West 1993 & Supp. 2002), which                  
               provides for a disability retirement if a judge has                    
               been credited with at least 2 years of judicial service                
               or “the disability is a result of injury or disease                    
               arising out of and in the course of judicial service.”                 
               P seeks to exclude from gross income under sec.                        
               104(a)(1), I.R.C., the payment P received in 1997.  R                  
               argues that the Judges’ Retirement Law is not in the                   
               nature of a workers’ compensation act and the payment                  
               is not excludable.                                                     
                    Held:  Under sec. 1.104-1(b), Income Tax Regs.,                   
               gross income does not include amounts received under a                 
               statute in the nature of a workers’ compensation act.                  
               A statute that does not distinguish between work-                      
               related injuries and other types of injuries is not in                 
               the nature of a workers’ compensation act.  Rutter v.                  

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011