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section 7491.
Section 104(a)(3) excludes from gross income amounts
received by an employee "through accident or health insurance * *
* for personal injuries or sickness" except to the extent such
amounts are (A) attributable to contributions made by the
employer which were not includable in the gross income of the
employee, or (B) paid by the employer. Thus, petitioner may
exclude the disability payments under section 104(a)(3) if the
payments were attributable to contributions made by his employer
which were included in petitioner’s gross income. Sec.
104(a)(3). Similarly, petitioner may exclude disability payments
if he paid the premiums for the disability policy. Id. Section
105(a) is essentially the mirror image of section 104(a)(3), and,
subject to two exceptions not applicable in this case, includes
in the gross income of an employee amounts received through
accident or health insurance for personal injuries or sickness to
the extent such amounts are (A) attributable to contributions by
the employer which were not includable in the gross income of the
employee, or (B) are paid by the employer.
Petitioner failed to establish that the disability annuity
payment he received in 1997 was attributable solely to
contributions he made under the disability plan or that the
disability payments were not attributable in whole or part to
contributions by his employer. Miley v. Commissioner, T.C. Memo.
2002-236. Likewise, there is no evidence that the contributions
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