Leslie R. Foster and Mattie J. Foster, et al. - Page 2

          (Leslie) and Mattie J. Foster (Mattie), Charles W. Payne                    
          (Charles) and Carole B. Payne (Carole), and Wayne G. Smith                  
          (Wayne) and Marie Smith (Marie):                                            
                                             Docket No.     Deficiency                
               Leslie and Mattie Foster      19932-94       $16,303                   
               Charles and Carole Payne      19934-94       $13,670                   
               Wayne and Marie Smith         10669-95       $9,675                    
               These consolidated cases are before us on respondent's                 
          motion for summary judgment under Rule 121.3  The issue for                 
          consideration is whether petitioners may exclude from gross                 
          income, under section 104(a)(2), amounts received from their                
          employer in consideration for signing a general release                     
               The disposition of a motion for summary judgment under Rule            
          121 is controlled by the following principles:  (1) The moving              
          party must show the absence of dispute as to any material fact              
          and that a decision may be rendered as a matter of law; (2) the             
          factual materials and the inferences to be drawn from them must             
          be viewed in the light most favorable to the party opposing the             
          motion; and (3) the party opposing the motion cannot rest upon              
          mere allegations or denials, but must set forth specific facts              
          showing there is a genuine issue for trial.  Rule 121; Brotman v.           
          Commissioner, 105 T.C. 141 (1995).                                          

          3 Unless otherwise indicated, all statutory references are to the           
          Internal Revenue Code in effect for the year in issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  

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