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timesheets show that petitioner reported to the substitute pool
on a continuous and regular basis in 1997. According to the
timesheets, petitioner was either at work or took sick leave
throughout taxable year 1997.
Petitioner, however, testified that his back injury
prevented him from working for Compton Unified after March 15,
1997, and that any payments he received after that date were in
the nature of workers’ compensation benefits. On April 9, 1997,
petitioner filed for workers’ compensation benefits with the
State of California, Division of Workers’ Compensation, claiming
a back injury due to “continuous physical stress and strain”
occurring between September 1996 and March 15, 1997. On May 31,
2001, a Workers’ Compensation Judge with the Workers’
Compensation Appeals Board for the State of California awarded
petitioner a permanent disability indemnity in the amount of
$18,827.50 for the period beginning January 15, 1997. There is
no evidence that petitioner received any workers’ compensation
payments from the State of California in 1997.
In addition, petitioner received disability compensation
from Southern California Risk Management Associates, Inc. (SCRMA)
in 2000. In a letter from SCRMA, dated March 30, 2000, SCRMA
stated that it was enclosing a check in the amount of $6,858 as
4(...continued)
exemption.
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