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GAJDA v. COMMISSIONER

Docket No. 2210-97.

74 T.C.M. 228 (1997)

T.C. Memo. 1997-345

Joseph J. and Lillian A. Gajda v. Commissioner.

United States Tax Court.

Filed July 28, 1997.

Attorney(s) appearing for the Case

Leonard L. Leighton, San Antonio, Tex., for the petitioners. Elizabeth A. Owen, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

This case is before us on respondent's motion for summary judgment under Rule 121.1 Respondent determined a deficiency in petitioners' Federal income tax of $33,343 for the taxable year 1993. The term "petitioner" refers to Joseph J. Gajda.

The issue for decision is whether petitioner may exclude from gross income under section 104(a)(2) amounts received from his employer upon termination...

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