Fred Henry - Page 1

                                 T.C. Memo. 1997-460                                  

                               UNITED STATES TAX COURT                                

                              FRED HENRY, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 26254-96.                  Filed October 9, 1997.                

          Robert G. Gargiulo, for petitioner.                                         
          Stephen R. Takeuchi and Keith Aqui, for respondent.                         

                                 MEMORANDUM OPINION                                   

          PANUTHOS, Chief Special Trial Judge:  This matter is before                 
          the Court on petitioner's Motion for Summary Judgment.  The issue           
          for decision is whether petitioner is entitled to a judgment that           
          a payment in the amount of $1,623,203 that he received from E.I.            
          du Pont de Nemours & Co., Inc. (Dupont), in 1994 is excludable              
          from his taxable income for that year pursuant to section                   

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