- 5 -
code, and by this measure is enacted into law, it meets the
statutory and regulatory requirements described above. Cf.
Givens v. Commissioner, 90 T.C. 1145, 1149-1151 (1988). Mere
approval by a city council of a collective bargaining agreement
negotiated by a city and a union does not, without explicit
incorporation into the city’s code, meet the requirements
described above. See Rutter v. Commissioner, supra at 468;
Brooks v. Commissioner, T.C. Memo. 1997-568.
At trial, petitioner argued that Rev. Rul. 81-47, 1981-1
C.B. 55, stands for the proposition that any payment made to a
disabled police officer is excludable from gross income under
section 104(a)(1).2 Petitioner overstates the breadth of the
revenue ruling. The revenue ruling involved a police officer
injured in the line of duty. State statute provided that all
collective bargaining agreements entered into by the county had
to be approved by “legislative acts” of the county council and
incorporated by reference into the county code. Adoption by the
council had the effect of enacting provisions of the collective
bargaining agreement into law. The ruling found that the county
2Generally, revenue rulings are not regarded as precedent in
this Court. In the appropriate circumstances, however, revenue
rulings may be treated as concessions by respondent. See Cascade
Designs, Inc. v. Commissioner, T.C. Memo. 2000-58 (and citations
therein). Because petitioner cites a revenue ruling that is
distinguishable from the facts in this case, the necessary
circumstances to treat the revenue ruling as a concession are not
present.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011