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HARFORD v. COMMISSIONER

Docket No. 8436-97.

76 T.C.M. 771 (1998)

T.C. Memo. 1998-392

James J. and Linda J. Harford v. Commissioner.

United States Tax Court.

Filed November 6, 1998.

Attorney(s) appearing for the Case

James J. Harford, pro se. Linda A. Neal, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $5,457 in petitioners' Federal income tax for 1994.

The sole issue for decision is whether $24,060.44 received by James J. Harford (petitioner husband) as a result of the termination of his employment is excludable from petitioners' 1994 gross...

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