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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U.S.C. sec. 8331(6) (1976), repealed by the Omnibus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. 1996-536
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