Steven Arnold Diem - Page 3

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          6651(a)(1) in the amount of $331.20, and an addition to tax under           
          section 6651(a)(2) in the amount of $368.  At trial, respondent             
          conceded the section 6651(a)(2) addition to tax.                            
               The issues for decision are:  (1) Whether payments received            
          by petitioner during 1997 from the San Francisco, California                
          Employees’ Retirement System are excludable from gross income               
          under section 104(a)(1) and section 1.104-1(b), Income Tax Regs.,           
          as payments in the nature of workmen’s compensation, and (2)                
          whether petitioner is liable for the section 6651(a)(1) addition            
          to tax.                                                                     
               Some of the facts were stipulated.  Those facts and the                
          accompanying exhibits are so found and are incorporated herein by           
          reference.  Petitioner’s legal residence at the time the petition           
          was filed was Victoria, B.C., Canada.                                       
               Petitioner was employed as a fireman by the city of San                
          Francisco, California, for 18 years, from 1977 to 1995.  Prior to           
          that, he was a fireman for the city of Oakland, California, for 6           
          years.  During the year 1995, petitioner was determined to be               
          totally disabled by the San Francisco Fire Department.  His                 
          disability was determined to have been caused by stress, over a             
          sustained period of time, attributable to petitioner’s coworkers.           
          It was determined that this condition rendered petitioner                   
          incapable of performing his duties with the San Francisco Fire              
          Department.                                                                 





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