The following excerpt is from Sewards v. Comm'r, 785 F.3d 1331 (9th Cir. 2015):
payment and distinguishes it from a disability payment. Wiedmaier v. Comm'r, 774 F.2d 109, 111 (6th Cir.1985). The regulation does not, as Sewards argues, create a subclass of disability pension recipients. Rather, the regulation simply clarifies when a payment is made for personal injuries or sickness, and when it is made for some other reason, such as years of service. Accordingly, the regulation is consistent with the statute.
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