Harry Neal Ball and Helen Patricia Ball - Page 1

                                 T.C. Memo. 1997-549                                  

                               UNITED STATES TAX COURT                                

               HARRY NEAL BALL AND HELEN PATRICIA BALL, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4063-97.                 Filed December 15, 1997.           

               Harry N. Ball and Helen P. Ball, pro sese.                             
               Elizabeth A. Owen, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  Respondent determined a $1,710 deficiency in            
          petitioners' 1994 Federal income tax.  After concessions, the               
          issue for decision is whether petitioners, pursuant to section              
          104(a)(2), are entitled to exclude from gross income $8,705.59 in           
          separation payments.  We hold that they are not.  All section               

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