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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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