James A. Picard v. Commissioner of Internal Revenue

DAVID R. THOMPSON, Circuit Judge:

The appellant James A. Picard (“Picard”) challenges the Tax Court’s ruling that his disability retirement benefits are taxable under Internal Revenue Code (“I.R.C.”) § 61(a). The Tax Court held that the induction of Picard’s disability-retirement benefits on the twenty-fifth anniversary of his date of hire constituted a determination of benefits by reference to length of service, thereby •removing the benefits from tax exclusion under I.R.C. § 104(a)(1)’s exemption for disability compensation. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1) and 28…