Millard D. and Marjorie C. Thomas - Page 3
- 2 -
Pursuant to section 7463(b), the decisions to be entered are not
reviewable by any other court, and this opinion shall not be
treated as precedent for any other case. The issue for decision
is whether disability pension benefits are excludable from
petitioners’ gross income pursuant to section 105(c) for taxable
years 2002 and 2003.
Some of the facts have been stipulated by the parties. The
stipulations, with accompanying exhibits, are incorporated herein
by this reference. At the time the petition for docket No.
22366-04S was filed, petitioners resided in Santa Fe, New Mexico.
By the time the petition for docket No. 11333-05S was filed,
petitioners resided in El Paso, Texas.
Petitioner, Millard Thomas (Mr. Thomas), was employed by
Stone Container Corp. (Stone Container) and its predecessors from
1970 to 1995. In 1995, Mr. Thomas applied for disability pension
benefits from Pace Industry Union-Management Pension Fund
(PIUMPF).2 These benefits were granted in 1996. Mr. Thomas’s
disability consists of lower back pain caused by degenerative
disk disease, and leg pain caused by chronic varicose veins. His
leg disability was apparently the result of a work-related injury
2Some exhibits refer to the “Paper Industry Union-Management
Pension Fund” rather than to “Pace”. “Pace” is an acronym for
“Paper, Allied Industries, Chemical and Energy Workers’ Union
International,” and the two titles apparently refer to one and
the same pension plan or pension fund.
Page: 1 2 3 4 5 6 7 8 9 10 11
Last modified: November 10, 2007