- 6 - Management to be unable, because of disease or injury, to render useful and efficient service in the employee’s position and is not qualified for reassignment, under procedures prescribed by the Office, to a vacant position which is in the agency at the same grade or level and in which the employee would be able to render useful and efficient service. Under this provision, the nature or cause of the disability is irrelevant, and all that is taken into account is the employee’s ability to perform his or her job or a vacant position in his or her agency at the same grade or level. See also Haar v. Commissioner, supra at 866-867 (similarly discussing former 5 U.S.C. sec. 8331(6) (1976), repealed by the Omnibus Reconciliation Act of 1980, Pub. L. 96-499, sec. 403(b), 94 Stat. 2606, which defined disability as meaning totally disabled or total disability for useful and efficient service in the grade or class of position last occupied by the employee because of disease or injury). Accordingly, in determining eligibility for disability retirement and the amount of disability annuity payments under CSRS, no consideration is given to whether the disease or injury arose from military service. See id. at 867. Accordingly, we conclude that section 104(a)(4) did not entitle petitioner to exclude the disability payments he received in 1999 because disability payments made under CSRS are not paid for personal injuries or sickness incurred in military service. Id.; see also Rutt-Hahn v. Commissioner, T.C. Memo. 1996-536Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011