Larry J. and Catherine E. France - Page 9

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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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