Recalculation of Disability Retirement Benefits Based on Date of Hire Does Not Alter Section 104(a)(1) Tax Exemption Treatment: Picard v. Commissioner

Charmaine D. Smith was noted in an article in Tax Law entitled, "Recalculation of Disability Retirement Benefits Based on Date of Hire Does Not Alter Section 104(a)(1) Tax Exemption Treatment: Picard v. Commissioner."