2
the year 1992 in the amount of $2,640. The issue for decision is
whether petitioners may exclude from gross income under section
104(a)(2) the $11,000 received by Stanley Laber (petitioner) from
his former employer pursuant to a settlement agreement.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Lincolnwood, Illinois, at the time that they filed their
petition.
Around 1986, petitioner accepted a position as head of
information management and logistics with a division of the U.S.
of the Army Corps of Engineers (referred to sometimes as the
Army) in Chicago, Illinois. In this position, petitioner
reported to a military officer, the deputy to Colonel Franco.
Petitioner also had some contact with Colonel Franco, and these
interactions were the cause of some conflict.
Petitioner is a practicing Orthodox Jew. Petitioner felt
that Colonel Franco created a hostile work environment and that
he was particularly antagonistic toward petitioner as a result of
petitioner's religious faith. On one occasion, petitioner's co-
workers attempted unsuccessfully to contact him at home on a
Saturday to report a problem within his area of responsibility.
Petitioner perceived that Colonel Franco viewed petitioner's
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