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approved after the submission of additional evidence. At the
time the application was approved, the commission possessed
medical evidence that Judge Byrne’s disability was sustained
during the course of his employment as a judge. On December 14,
1989, the chairperson of the commission and the Chief Justice of
the Supreme Court of California signed a certificate of
retirement, and Judge Byrne began receiving disability retirement
benefits as of that date.3
On February 16, 1993, the California Workers’ Compensation
Appeals Board found that Judge Byrne sustained an injury to his
psyche arising out of, and in the course of, his employment and
that the injury caused total permanent disability and awarded him
a permanent disability indemnity of $224 a week for life.
Petitioners’ exclusion of these payments from gross income is not
in dispute.
In 1997, Judge Byrne received $63,745.56 from the Judges’
Retirement System. Of this amount, $1,259.40 represented a
return of his contributions. Cal. PERS issued a Form 1099-R,
Distributions from Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc., to Judge Byrne in
which it reported a gross distribution of $63,745.56 and a
3A dispute arose over the effective date of Judge Byrne’s
retirement and whether he was entitled to additional benefits for
the period before Dec. 14, 1989. In a stipulated settlement
executed by Cal. PERS, the commission, and Judge Byrne, Cal. PERS
agreed to pay benefits of $148,192.97 for the period between Jan.
1, 1987, and Dec. 13, 1989.
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