Byrne v. Comm'r
United States Tax Court
P suffered a permanent disability that arose out of, and in the course of, his employment as a municipal court judge. P was awarded a disability retirement under the Judges' Retirement Law, Cal. Govt.
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P suffered a permanent disability that arose out of, and in the course of, his employment as a municipal court judge. P was awarded a disability retirement under the Judges' Retirement Law, Cal. Govt. Code secs. 75060(a) and 75061(a) (West 1993 & Supp. 2002), which provides for a disability retirement if a judge has been credited with at least 2 years of judicial service or "the disability is a result of injury or disease arising out of and in the course of judicial service." P seeks to exclude from gross income under sec. 104(a)(1), I.R.C., the payment P received in 1997. R argues that the…
1Opinion of the Court
RAYMOND J. AND JACQUELYN M. BYRNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Byrne v. Comm'r
No. 130-01
United States Tax Court
T.C. Memo 2002-319; 2002 Tax Ct. Memo LEXIS 338; 84 T.C.M. (CCH) 704;
December 30, 2002, Filed
Petitioners properly excluded from gross income disability retirement benefits that Judge Byrne received in 1997. Judgment entered for petitioners.
P suffered a permanent disability that arose out of, and in
the course of, his employment as a municipal court judge. P was
awarded a disability retirement under the Judges' Retirement
Law, Cal. Govt. Code secs. 75060(a)…
2Cases cited21 opinions
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- Woods Inv. Co. v. CommissionerUnited States Tax Court · 1985
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