§8331

8331 et seq., is not designed to compensate for military injuries. Rather, in determining 6 In Haar v. Commissioner, 78 T.C. 864 (1982), affd. 709 F.2d 1206 (8th Cir. 1983), the taxpayer also applied for disability compensation from the Veterans' Administration. Although the Veterans' Administration determined that the taxpayer had defective h

8331 et seq., is not designed to compensate for military injuries. Rather, in determining eligibility for Civil Service disability benefits, the nature or cause of the disability is irrelevant; the only consideration is the employee’s ability to perform his or her job. We concluded: Because disability payments under the Civil Service Retiremen

8331(6) (1976), repealed by the Omnibus Reconciliation Act of 1980, Pub. L. 96-499, sec. 403(b), 94 Stat. 2606, which defined disability as meaning totally disabled or total disability for useful and efficient service in the grade or class of position last occupied by the employee because of disease or injury). Accordingly, in determining elig

§ 8331] each partner is repaid his contribution whether by way of capital or advances to the partnership property. The court found that James' contribution [sic] far exceeded contributions made by Darwin. Hence it appears that an inequity would be visited on James if the partners share equally in profit, however the provision allowing repayment of

§ 8331] each partner is repaid his contribution whether by way of capital or advances to the partnership property. The court found that James' contribution [sic] far exceeded contributions made by Darwin. Hence it appears that an inequity would be visited on James if the partners share equally in profit, however the provision allowing repayment of

section 8331 et seq., a mandatory pension plan for Federal employees hired prior to January 1, 1984. Distributions from the CSRS are subject to taxation under section 72 pursuant to section 402(a). CSRS is a plan that meets the requirements of section 401(a). The law is well established that section 72 governs the taxation of distributions received

8331(6) defines "disability" to mean the total disability for useful and efficient service in the grade or class of position last occupied by the employee, because of disease or injury. Under this provision, the nature or cause of the disability is irrelevant; all that is taken into consideration is the employee's ability to perform his or her