- 2 -
Commissioner, 760 F.2d 466, 468 (2d Cir. 1985), affg.
T.C. Memo. 1984-525. However, benefits received under
a “dual-purpose statute”, i.e., a statute which
authorizes payments for work-related and non-work-
related disabilities, may qualify for exclusion if they
are received under some specific provision which
restricts the payment of benefits to cases of work-
related disabilities. Cal. Govt. Code sec. 75061(a)
contains one clause which restricts the payment of
benefits to cases of work-related disabilities. Thus,
that portion of the Judges’ Retirement Law is in the
nature of a workers’ compensation act. P is entitled
to exclude the payment that he received in 1997.
Robert R. Rubin, for petitioners.
Steven J. Mopsick, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of $14,178
in petitioners’ Federal income tax and an accuracy-related
penalty of $2,835 pursuant to section 6662(a) for 1997.1
Respondent concedes the accuracy-related penalty, and the issue
for decision is whether petitioner Raymond J. Byrne (Judge Byrne)
properly excluded from gross income under section 104(a)(1)
certain disability retirement payments that he received under the
California Judges’ Retirement Law.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the tax year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Page: Previous 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