Richard A. and Janice S. Adams - Page 6

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          based on tort or tort type rights, including contract claims,               
          claims under the Age Discrimination in Employment Act of 1967               
          (ADEA), Pub. L. 90-202, 81 Stat. 602, as amended 29 U.S.C. secs.            
          621-634 (1988), and claims under title VII of the Civil Rights              
          Act of 1964, Pub. L. 88-352, 78 Stat. 241, 253, as amended 42               
          U.S.C. secs. 2000e-1 to -17 (1988).  See, e.g., Commissioner v.             
          Schleier, supra at 336 (holding that settlements for claims made            
          under the ADEA are not based on tort or tort type rights for                
          purposes of section 104(a)(2)); United States v. Burke, 504 U.S.            
          229, 241 (1992) (holding awards of back wages under title VII do            
          not redress tort-like personal injury within the meaning of                 
          section 104(a)(2)).  Failure to show the specific amount of the             
          payment allocable to the claims of tort or tort-type damages for            
          personal injuries results in the entire amount being presumed not           
          to be excludable.  See Taggi v. United States, 35 F.3d 93, 96 (2d           
          Cir. 1994); Getty v. Commissioner, 91 T.C. 160, 175-176 (1988),             
          affd. as to this issue and revd. on other issues 913 F.2d 1486              
          (9th Cir. 1990).                                                            
               Petitioner also argues that his employment with IBM never              
          actually ceased.  Even if we assume that this is true, the                  
          argument leads nowhere.  Underlying this argument is petitioner's           
          view that only "severance pay" is taxable.  But, petitioner must            
          show that there is some provision in the Internal Revenue Code              
          that exempts the amount that he received from taxation.  Clearly            
          section 104(a)(2) does not.  Petitioner does not point to, and we           

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