(taxpayer's receipt of disability payments from U.S. Office of Personnel Management are includible in income; taxpayer worked for U.S. Dept. of Veterans Affairs as claim examiner during which time taxpayer put on disability; while on disability taxpayer attempted to get job back and had applied for over 1,200 jobs since retiring from VA; taxpayer conceded amounts not excludible under I.R.C. Sec. 104; 10 percent early withdrawal penalty applies to taxpayer's withdrawal from IRA - disabled for SS or employment purposes not necessarily "disabled" within meaning of I.R.C. Sec. 72(t); no doctor's certification or other evidence substantiating nature or severity of taxpayer's condition or whether it could be remedied).