MEMORANDUM OPINION
NIMS, Judge:
Respondent determined a Federal income tax deficiency for petitioner's 1994 taxable year in the amount of $13,816. Respondent also determined an accuracy-related penalty of $2,765 for 1994, pursuant to section 6662(a). After concessions, the sole issue for decision is whether a $58,845 payment received by petitioner from her employer, in connection with the termination of her employment, is excluded from income under section...
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