Allen L. and Diane A. Carey - Page 8

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            102, 105 Stat. 1072 (current version at 42 U.S.C. sec. 1981a                                 
            (1994)).  See Phillips v. Commissioner, T.C. Memo. 1997-336, in                              
            which we elaborated on these provisions including the possible                               
            application to emotional distress arising from termination of                                
            employment.  We think the record herein is far from adequate to                              
            provide a sufficient basis for denying respondent's motion, but                              
            we need not rest our decision on this ground because,                                        
            irrespective of any definitive conclusion on this score,                                     
            respondent would still be entitled to have the motion granted.                               
            Gajda v. Commissioner, T.C. Memo. 1997-345; Phillips v.                                      
            Commissioner, supra.                                                                         
                  Petitioners have the burden of proving the amounts of the                              
            payments allocable to claims of tort or tort type damages for                                
            personal injuries.  Failure to meet this burden results in the                               
            entire amount's being presumed not to be excludable.  See Taggi                              
            v. United States, supra; 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).                                                                   
                  Mr. Carey did not file a claim with IBM prior to the signing                           
            of the release.  The release in this case is essentially the same                            
            as that in the many other cases involving IBM separation pay                                 
            which have come before this Court.  Gajda v. Commissioner, supra;                            
            Lubart v. Commissioner, T.C. Memo. 1997-343; Thorpe v.                                       
            Commissioner, T.C. Memo. 1997-342; Phillips v. Commissioner,                                 
            supra; Morabito v. Commissioner, T.C. Memo. 1997-315; Sodoma v.                              




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