Wilton Earl and Dorothy M. Keel - Page 12

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            similar after-the-fact testimony insufficient to sustain                                  
            excludability under section 104(a)(2)).                                                   
                  We hold that the lump-sum payment is not excludable from                            
            gross income under section 104(a)(2).  Accordingly,                                       
                                                      Decision will be entered                        
                                                for respondent.                                       




































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