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there is a genuine issue for trial. Rule 121(d). The existence
of any reasonable doubt as to the facts will result in denial of
the motion for summary judgment. Hoeme v. Commissioner, 63 T.C.
18, 20 (1974).
The facts presented below are based on the pleadings, facts
stipulated by the parties, and other pertinent materials in the
record. These facts are stated solely for purposes of deciding
the cross-motions. The stipulation of facts and the exhibits
attached thereto are incorporated herein by this reference.
Background
Petitioner was employed by International Business Machines
Corp. (IBM) for 28 years from September of 1964 through July of
1992. During that period, petitioner was assigned by IBM to
various locations around the world and was regularly promoted.
At the time petitioner ceased his employment with IBM, he was 50
years old.
In October of 1971, petitioner suffered a massive heart
attack and did not return to work until March of 1972. In
January of 1981, petitioner suffered a heart/ventricular aneurysm
while on a business trip and was subsequently hospitalized for
heart surgery. He returned to work in May of 1981. In September
of 1989, petitioner suffered another heart attack while away on
business but returned to work 10 days later. After the last of
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