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there is a genuine issue for trial. Rule 121(d). The existence
of any reasonable doubt as to the facts will result in denial of
the motion for summary judgment. Hoeme v. Commissioner, 63 T.C.
18, 20 (1974).
The facts presented below are stated solely for purposes of
deciding respondent's motion for summary judgment.
Background
Prior to and during a portion of 1993, petitioner was
employed by International Business Machines Corp. (IBM). At the
time petitioner ceased his employment with IBM, he was over 40
years old.
At some time during 1993, petitioner became eligible to
participate in the IBM Modified and Extended Individual
Transition Option Program (ITO II Program). The ITO II Program
allows IBM employees to resign or retire early, receiving lump-
sum payments and other benefits. Petitioner was required to sign
a General Release and Covenant Not to Sue (the release) as a
condition for the sums and benefits, including the lump-sum
payment pursuant to the ITO II program.2 The release is broadly
2 Petitioners' counsel has failed to provide respondent with a
copy of the release signed by petitioner. Respondent attached to
his memorandum of authorities submitted to this Court a copy of
the release used by IBM in the ITO II program. Petitioner did
not contest the submission of the release in petitioner's
response to respondent's motion for summary judgment. In fact,
petitioner refers to the release as if it is the release
petitioner signed. Thus we treat it as such.
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