Robison, et ux. v. Comr., T.C. Memo. 2011-59

(disability retirement payments received in form of retirement annuity from U.S. Office of Personnel Management attributable to injuries sustained while serving in U.S. Armed Forces not excludible under I.R.C. Sec. 104(a)(4); payments not designed to compensate for military-related injuries, but cause of disability irrelevant when determining eligibility for payments).