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ordinary disability retirement benefits, and will so
order. [In the Matter of Larry France, Case No.
CBA-96-176 (Sept. 10, 1997); emphasis added.]
Consistent with these findings, the Board of Appeals denied
petitioner’s application for “accidental disability retirement,”
but reversed the decision of the ERS board of trustees and
granted petitioner “ordinary disability benefit[s].”
For taxable year 2000, petitioners received annuity and
pension income8 from the ERS totaling $15,274, of which the ERS
reported $15,019 as taxable income.9 Petitioners did not report
this income on their timely filed 2000 Form 1040, U.S. Individual
Income Tax Return. Respondent determined that $15,019 of the
annuity and pension income from the ERS should have been included
in petitioners’ 2000 gross income.
8 Pursuant to Baltimore County Code sec. 23-54 (1988),
petitioner’s ordinary disability retirement allowance consists of
both an annuity and a pension. The annuity is the actuarial
equivalent of petitioner’s accumulated contributions to the ERS
at the time of retirement, and the pension is based on a formula
involving petitioner’s “average final compensation”.
9 The $255 difference between the amount petitioners
received from the ERS and the amount reported as taxable
represents a return of petitioner’s after-tax contributions to
the ERS.
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