- 5 -
respectively. On April 1, 2003, respondent issued to petitioners
the notice of deficiency underlying the instant proceeding,
determining that petitioners were required to include in income
STRS distribution amounts in excess of those reported by
petitioners. The statutory notice indicated that only $995.40
was nontaxable for each of the years in issue.
Prior to issuing the notice of deficiency for 1999 and 2000,
respondent had contacted petitioners on four occasions
questioning whether petitioners were properly excluding the
correct portion of Mr. Wright’s disability retirement payments
from their gross income for the taxable years 1989, 1994, 1997,
and 1998. In each of those instances, respondent chose not to
adjust petitioners’ taxable income.
II. The State Teachers (Disability) Retirement System of Ohio
In order to be eligible for disability retirement under
STRS, a member must be: (1) Under the age of 60 and no longer
teaching; (2) have 5 or more years of Ohio service credit; (3) be
disabled, physically or mentally, for teaching service; (4) if
mentally and physically able to do so, file an application with
STRS within 2 years from the date contributing service is
terminated, unless the disability is manifested in some degree
(as evidenced by medical records) before the contributing service
is terminated; and (5) may not be receiving service retirement
benefits. The evidence indicates that Mr. Wright satisfied these
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011