Richard A. and Janice S. Adams - Page 5

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          if the settlement may be attributable to damages received for               
          personal injuries or sickness as well as other damages, the                 
          taxpayer bears the burden of establishing which portion of the              
          settlement is attributable to damages received for personal                 
          injuries or sickness.  Whitehead v. Commissioner, T.C. Memo.                
          1980-508; see also Rule 142(a); Welch v. Helvering, 290 U.S. 111,           
          115 (1933).                                                                 
               Petitioner's argument resembles a cat trying to scale a                
          blackboard: he has nothing to set his claws into.  First,                   
          petitioner does not point to any injury or sickness that he has             
          suffered.  Rather, he contends that, since IBM paid him for the             
          Release, there must have been some injury and it is for the Court           
          to discern the injury.  While we may strive to be clairvoyant,              
          this is, indeed, beyond our powers.  Furthermore, while wrongful            
          employment termination possibly may result in personal injury,              
          generally the amount of lost wages received in such cases is not            
          linked to that personal injury, and, therefore, such an award               
          will not qualify for the exclusion from gross income provided in            
          section 104(a)(2).  Commissioner v. Schleier, supra at 330.                 
          Here, there is not even a settlement for or a demonstrated                  
          personal injury or sickness.                                                
               Second, even if we were to assume an injury or sickness,               
          petitioner has not shown which portion, if any, of the payment              
          was received in settlement of tort or tort type claims.  The                
          Release relieves IBM from liability from some claims that are not           

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