James J. and Linda J. Harford - Page 3

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          vacation would be canceled through the end of June 1994 in order            
          for the project to be completed.  Petitioner husband informed his           
          manager that he would be unable to comply with the cancellation             
          of vacation, as he was committed to attend a reunion of his                 
          extended family that had been planned and paid for several months           
          prior thereto and had been previously approved by IBM management.           
          Petitioner husband's manager warned him that, if he followed                
          through with his vacation plans and failed to report for work as            
          required, he would be dismissed due to insubordination.                     
          Petitioner husband defied the cancellation of leave and attended            
          his family reunion, failing to report for work for a week during            
          late May and early June.                                                    
               When petitioner husband returned to work following his                 
          vacation, he was informed by his manager that he would not be               
          dismissed; however, he was given two options regarding his                  
          employment with IBM.  Petitioner husband was given the choice to            
          either (1) submit a voluntary resignation from IBM and obtain the           
          benefits provided in a severance package created by IBM for                 
          employees who resigned or retired as a result of corporate                  
          downsizing, or (2) remain employed with IBM but sustain a                   
          demotion in performance evaluation ranking, undergo a                       
          probationary period of 6 months, and engage in a significant                
          amount of overtime work.  Petitioner husband chose to voluntarily           
          resign from IBM and accept the severance package.                           





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