Thomas D. Tuka v. Commissioner

120 T.C. No. 1

UNITED STATES TAX COURT THOMAS D. TUKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12224-01. Filed January 6, 2003. P excluded from gross income certain disability benefits that he received under a pilot disability plan funded by his employer, U.S. Airways, Inc. P alleges that in prior collective bargaining negotiations, the Airline Pilots Association and U.S. Airways pilots made wage concessions in exchange for the pilot disability plan. P argues that, in reality, the concessions he and the other pilots made represent the contributions to the pilot…