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105 T.C. 396, 406 (1995), affd. 121 F.3d 393 (8th Cir. 1997).
Determining the nature of the claim is a factual inquiry.
Robinson v. Commissioner, 102 T.C. 116, 127 (1994), affd. in
part, revd. in part, and remanded 70 F.3d 34 (5th Cir. 1995).
Petitioners have failed to demonstrate any personal injury
or sickness suffered by petitioner husband. Although
petitioners' arguments are not entirely clear from the record,
the Court surmises petitioners' contention to be that, since
petitioner husband signed the Release in exchange for the
$24,060.44 payment, petitioner husband must have had some
potential claim against IBM. Petitioners are mistaken. The
execution of a general release against liability does not, in and
of itself, confirm that the releasing party indeed possesses a
bona fide cause of action against the party released.
The record does not show that petitioner husband had a
potential claim of any kind against IBM, including that for
personal injury, sickness, or wrongful termination. In point of
fact, petitioner husband was not terminated but rather was given
the option to remain with IBM on a probationary status for
several months and be subject to some discipline for his direct
defiance of a company mandate. Instead, petitioner husband chose
to resign voluntarily from IBM and accept a severance package.
Every indication in the record leads the Court to conclude that
the termination of petitioner husband's employment with IBM was
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