Alfaye Youngblood - Page 1

                                 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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