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of service and rate of pay points in the direction of its having
been severance pay rather than a payment for personal injury.
See Brennan v. Commissioner, supra, which involved the same payor
and the same plan as involved herein.
In sum, viewing the facts in the light most favorable to
petitioner, we conclude that respondent has made a prima facie
case to support a motion for summary judgment and that petitioner
has failed to come forward with countervailing assertions having
sufficient specificity to cause us to hold that there is any
material issue of fact which requires a trial. Accordingly, we
hold that respondent's motion for summary judgment will be
granted.
To reflect the foregoing,
An appropriate order and decision
will be entered granting respondent's
motion for summary judgment.
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Last modified: May 25, 2011