Jeanmarie, et vir. v. Comr., T.C. Memo. 2010-281

(disability payments are includible in income; petitioner was a civil service employee with the Army who retired in 1988 and began receiving disability benefits; amounts not excludible under I.R.C. Sec. 104(a)(4) because civil service retirement system benefits are not paid on account of personal injury or sickness). 

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