10 U.S.C. § 1403

Disability retired pay: treatment under Internal Revenue Code of 1986

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That part of the retired pay of a member of an armed force, computed under formula No. 1 or 2 of section 1401, or under section 1402(d) or 1402a(d) of this title on the basis of years of service, which exceeds the retired pay that he would receive if it were computed on the basis of percentage of disability is not considered as a pension, annuity, or similar allowance for personal injury, or sickness, resulting from active service in the armed forces, under section 104(a) of the Internal Revenue Code of 1986.

Notes of Decisions

Cited in 5 cases, 1965–1990 · leading case: Griggs v. Griggs, 686 P.2d 68 (Idaho 1984).

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Griggs v. Griggs, 686 P.2d 68 (Idaho 1984). · cites it 2× “We believe that 10 U.S.C. § 1403 serves to provide the disabled service member with a tax advantage for that portion of his payment which is designated "disability pay.”

Marriage of Karr v. Karr, 628 P.2d 267 (Mont. 1981). “10 U.S.C. § 1403 , relating to disability retirement pay, provides that part of the retirement pay of a member of the Armed Services, which exceeds the retirement pay that he would have received if it were not computed on the basis of percentage disability, is not considered as…”

Russell v. Russell, 520 So. 2d 435 (La. Ct. App. 1987). “10 U.S.C. § 1403 ; 26 U.S.C. § 104 (a)(4), Internal Revenue Code of 1986.”

Tarver v. Tarver, 557 So. 2d 1056 (La. Ct. App. 1990). “10 U.S.C. § 1403 ; 26 U.S.C. § 104 . Therefore, the portion of his retirement pay which is attributable to his disability is tax exempt.”

Paul S. & Irene B. Espenshade v. The United States, 354 F.2d 332 (Ct. Cl. 1965). · cites it 3× “7 The substance of section 402(h) of the Career Compensation Act appears in the revision as 10 U.S.C. § 1403 (1964). The latter section provides as follows: That part of the retired pay of a member of an armed force, computed under formula No.”

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