Neil D. and Vy Lubart - Page 11

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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                  
               To reflect the foregoing,                                              

                                        An appropriate order and decision             
                                   will be entered granting respondent's              
                                   motion for summary judgment.                       

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