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petitioner received from the City of Cleveland stating the amount
he received while on ODIS. Petitioner’s W-2, Wage and Tax
Statement, did not indicate the amount received while on ODIS,
nor did it identify any amount that was exempt from taxation.
Discussion
Respondent contends that petitioners may not exclude from
gross income amounts petitioner received while on ODIS because
the payments made to him were not made pursuant to a legislative
act in the nature of a workers’ compensation act. Respondent’s
position is that the CBA entered into between the City of
Cleveland and the Union was a contract and that the ordinance
approving the CBA was merely an act by the City council to
validate its agreement with the Union. Respondent also contends
that the CBA provides for only the continuation of benefits such
as vacation time while on ODIS and that it allows the City to
assign an injured firefighter to less physically demanding jobs
such as desk duty.
Petitioner argues that because the CBA was approved by City
ordinance it qualifies as a statute in the nature of a workers’
compensation act. He also argues that the continuation of salary
and benefits is in the nature of a workers’ compensation statute.
Gross income includes all income from whatever source
derived, unless excludable by a specific provision of the
Internal Revenue Code. Sec. 61(a). One exclusion from gross
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Last modified: May 25, 2011