T.C. Memo. 1997-460
UNITED STATES TAX COURT
FRED HENRY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26254-96. Filed October 9, 1997.
Robert G. Gargiulo, for petitioner.
Stephen R. Takeuchi and Keith Aqui, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on petitioner's Motion for Summary Judgment. The issue
for decision is whether petitioner is entitled to a judgment that
a payment in the amount of $1,623,203 that he received from E.I.
du Pont de Nemours & Co., Inc. (Dupont), in 1994 is excludable
from his taxable income for that year pursuant to section
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