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The sole issue for decision is whether $13,380 petitioner
Ramon J. Jeanmarie (petitioner) received in 1999 from the Office
of Personnel Management (OPM) as disability benefits under the
Civil Service Retirement System (CSRS) is excludable from income
pursuant to section 104(a)(4).1
FINDINGS OF FACT
None of the facts have been stipulated. At the time they
filed the petition, petitioners resided in El Paso, Texas.
In 1976, petitioner enlisted in the United States Army
(Army). Prior to joining the Army, petitioner suffered from
urinary problems. He thought his urinary problems were corrected
before entering the Army; however, after entering the Army, his
symptoms returned.
Petitioner served in the Army until 1979. Petitioner
received an honorable discharge, not a medical discharge, from
the Army. Petitioner did not receive Veterans’ Administration
(VA) disability when he left the Army. Petitioner’s urinary
problems persisted after he left the Army.
After he left the Army, petitioner was employed as a civil
service employee of the United States Navy (Navy). In 1983,
petitioner’s employment with the Navy was terminated. Petitioner
“fought” his termination, and in 1987 he was reinstated.
1 At trial, respondent conceded the only other adjustment
contained in the notice of deficiency, $20 of interest income,
because it was de minimis.
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