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entered is not reviewable by any other court, and this opinion
shall not be treated as precedent for any other case.
Respondent determined for 2002 a deficiency of $4,627 in
petitioners’ Federal income tax. The sole issue for decision is
whether petitioner Sandrea Maryann Woehl properly excluded from
gross income under section 104(a)(1) a portion of her disability
retirement distributions received from the California Public
Employees’ Retirement System.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition in this case was filed, petitioners resided in Newark,
California.
Sandrea Maryann Woehl (petitioner) became employed as a
public safety dispatcher by the City of San Leandro Police
Department in March of 1972. Upon employment, petitioner became
a member of the California Public Employees’ Retirement System
(CalPERS).
As time progressed, petitioner developed diabetes. On
January 25, 2000, petitioner was placed on administrative leave
because of her illness. Petitioner subsequently sent an
application to CalPERS to request disability retirement, and she
underwent a medical examination to verify her eligibility.
Petitioner’s medical report noted that “job stress contributs
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