T.C. Memo. 2005-43
UNITED STATES TAX COURT
ALFAYE YOUNGBLOOD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3013-02. Filed March 7, 2005.
P received disability benefits under the Public
Employees Retirement System, Ohio Rev. Code Ann. sec.
145.35(B) (Anderson 2001), which provides disability
coverage to “each member who has at least five years of
total service credit and disability coverage for on-
duty illness or injury to each member who is a law
enforcement officer, regardless of length of service.”
P’s disability was employment-related. P excluded the
disability benefits from gross income. Under sec.
104(a)(1), I.R.C., gross income does not include
amounts received under a statute in the nature of a
workers’ compensation act. R argues that the benefits
are not excludable because P recovered under the first
clause of “B” of the above statute, which is not “in
the nature of a workmen’s compensation act,” as
required by sec. 1.104-1(b), Income Tax Regs.
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