Fred Henry - Page 11

                                       - 11 -                                         

          interest on such amount.  Simply put, these aspects of the case             
          raise serious doubts that petitioner is correct in his assertion            
          that the Dupont/Universal payment was made exclusively "on                  
          account of personal injuries or sickness".   Commissioner v.                
          Schleier, supra at 336-337.                                                 
               In his motion, petitioner asked "in the alternative for a              
          determination of material facts not in substantial controversy,             
          and for an order specifying those facts".  As we indicated supra            
          footnote 2, the facts set forth in this opinion are solely for              
          the purpose of deciding the motion.  Nevertheless, it appears               
          from the record that many of the facts are not in dispute, and              
          the Court encourages the parties to stipulate facts to the                  
          fullest extent possible.  See Rules 91, 122.                                
               Consistent with the preceding discussion, we shall deny                
          petitioner's Motion for Partial Summary Judgment.                           
          To reflect the foregoing,                                                   
                                                 An order will be issued             
                                            denying petitioner's Motion              
                                            for Partial Summary Judgment.            













Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  

Last modified: May 25, 2011