Larry J. and Catherine E. France - Page 5

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          treated as employer contributions and were not included in                  
          petitioner’s gross income.6                                                 
               Over the course of his employment, petitioner held several             
          positions with Baltimore County, the last of which was assistant            
          supervisor of the Animal Control Division.  On November 29, 1993,           
          while performing his duties in this position, petitioner was                
          involved in an automobile collision.  Petitioner injured his left           
          wrist in this collision.7                                                   
               In early 1994, petitioner underwent surgery and physical               
          therapy to treat his injured wrist.  Petitioner returned to his             
          post as assistant supervisor with the Animal Control Division in            
          April 1994.  Petitioner’s job performance was not affected by the           
          injury to his left wrist because he is right-handed.                        
               After petitioner’s return to work, petitioner’s supervisor             
          did not allow petitioner to resume performing the duties he had             
          performed as assistant supervisor prior to taking time off to               
          treat his injured wrist.  Petitioner’s supervisor did not allow             


               6    In accordance with sec. 414(h)(2), the ERS provides               
          that the pick-up contributions are not included as gross income             
          of a member until the pick-up amounts are distributed or made               
          available to the member.  Baltimore County Code sec. 23-91(g)               
          (1988).                                                                     
               7    For certain of the facts summarized in this opinion, we           
          rely on the opinion and order in In the Matter of Larry France,             
          Case No. CBA-96-176 (Sept. 10, 1997), issued by the County Board            
          of Appeals of Baltimore County in response to petitioner’s                  
          application for disability retirement benefits under the                    
          provisions of the ERS.                                                      





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