Zardo, et ux. v. Comr., T.C. Memo. 2011-7

(pension plan disability benefits received from employer pension plan not excludible from income under I.R.C. Sec. 104(a)(1) or (a)(2) or I.R.C. Sec. 105; amounts received under collective bargaining agreement rather than statute and payments made in lieu of tort suit, and payments made without respect to the nature of the injury). 

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