2011-12-20 In the Matter of Robert WALSH, Appellant, v. Nicholas SCOPPETTA, as Fire Commissioner of the City of New York and as Chairman of the Board of Trustees of the New York City Fire Department, Article 1–B Pension Fund, et al., Respondents. Ungaro & Cifuni, New York City (Nicholas G. Cifuni and Robert A. Ungaro of counsel), for appellant. Michael A. Cardozo, Corporation Counsel, New York City (Paul T. Rephen and Leonard Koerner of counsel), for respondents. Ungaro & Cifuni, New York City (Nicholas
No. 84. Argued March 24, 2011. Decided April 28, 2011. APPEAL, by permission of the Appellate Division of the Supreme Court in the First Judicial Department, from an order of that Court, entered February 11, 2010. The Appellate Division (1) reversed, on the law, an order and judgment (one paper) of the Supreme Court, New York County (Lottie E. Wilkins, J; op 22 Misc 3d 1132[A], 2008 NY Slip Op 52670[U]), entered in a proceeding pursuant to CPLR article 78, which had denied a petition to annul a determination
December 15, 1998 Appeal from the Supreme Court, New York County (Eugene Nardelli, J., at trial; Walter Tolub, J., on CPLR 4545 [c] motion). We agree with the IAS Court's factual findings that the jury's awards for future lost earnings and future lost pension benefits correspond to and are replaced by plaintiffs accident disability retirement pension, which provides three-fourths salary benefits tax free, commenced when plaintiff was removed from the City payroll as a sanitation worker, and will
(a)In general. Section 104(a) provides an exclusion from gross income with respect to certain amounts described in paragraphs (b), (c), (d) and (e) of this section, which are received for personal injuries or sickness, except to the extent that such amounts are attributable to (but not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year. See section 213 and the regulations thereunder. (b)Amounts received under workmen's compensation