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MARGOLIS v. COMMISSIONER

Docket No. 986-79.

43 T.C.M. 1043 (1982)

T.C. Memo. 1982-187

Donald W. Margolis and Barbara Margolis v. Commissioner.

United States Tax Court.

Filed April 12, 1982.

Attorney(s) appearing for the Case

Donald W. Margolis, pro se, Boulder, Colo., Ronald J. Gardner, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $5,742 deficiency in petitioners' 1976 Federal income tax. The sole issue for decision is whether a payment received by petitioner Donald W. Margolis from International Business Machines Corporation upon the termination of his employment therewith is excludable from gross income.

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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