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(section 104(a)(4) does not apply to disability payments made
under CSRS for civilian service).
For the sake of completeness, we shall address some
additional points raised by petitioner. First, petitioner’s
injury was not incurred in military service. Petitioner
testified that he suffered from his symptoms prior to entering
the Army.
Second, petitioners argue that petitioner satisfied the
requirements of section 104(b)(2)(D). In order for section
104(a)(4) to continue to apply pursuant to section 104(b),
section 104(a)(4) must apply in the first place--i.e., the
amounts must be received for personal injuries or sickness
resulting from active service in the Armed Forces. We have found
that section 104(a)(4) does not apply to the $13,380 petitioner
received from OPM; therefore, the provisions of section 104(b)
are not applicable to this case. See Kiourtsis v. Commissioner,
T.C. Memo. 1996-534.
Third, even if the provisions of section 104(b) were
applicable to this case, petitioner is not an individual
described in section 104(b)(2). Petitioners contend that
petitioner was entitled to receive disability compensation from
the VA and this would qualify him under section 104(b)(2)(D).
Contrary to their assertions, the VA denied petitioner’s
application for disability compensation (i.e., he is not entitled
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