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its character as severance pay, rather than a payment for
personal injury. See Webb v. Commissioner, supra, Sodoma v.
Commissioner, supra, and Keel v. Commissioner, supra, which
involved the same payor and substantially the same plan as
involved herein.
In sum, viewing the facts in a light most favorable to
petitioners, we conclude that respondent has made a prima facie
case to support a motion for summary judgment and that
petitioners have failed to come forward with countervailing
assertions having sufficient specificity to cause us to hold that
there is any material issue of fact that requires a trial.
Accordingly, we shall grant respondent's motion for partial
summary judgment. See Phillips v. Commissioner, T.C. Memo. 1997-
336 (summary judgment granted for the Commissioner regarding
taxability of payment made by IBM pursuant to the ITO-II
Program); Brennan v. Commissioner, T.C. Memo. 1997-317 (same);
Morabito v. Commissioner, T.C. Memo. 1997-315 (same).
To reflect the foregoing,
An appropriate order
will be issued.
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