Millard D. and Marjorie C. Thomas - Page 3

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          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.                                      

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