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under section 104(a)(2)2 three sets of payments received during
the years at issue pursuant to a settlement agreement.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts is incorporated herein by this
reference. Petitioners are married and resided in Brooklyn Park,
Minnesota, at the time the petition was filed. References to
petitioner are to Ronald N. Gross.
Petitioner’s Employment at Okabena Co.
Petitioner is a certified public accountant. In October
1977, petitioner accepted a position as staff accountant at
Okabena Co. (Okabena). In 1980, petitioner was promoted to vice
president of administration, and in 1990, petitioner was promoted
to executive vice president of administration. At no time during
petitioner’s employment did Okabena have more than 15 employees.
On April 6, 1993, a female employee at Okabena made a sexual
harassment claim against petitioner to the president of Okabena,
Bruce Lueck. That same day, Mr. Lueck informed petitioner of the
allegations, and, upon advice of counsel, Okabena began an
investigation. On April 7 and 8, 1993, Okabena’s outside legal
counsel interviewed each female employee of Okabena regarding
2All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure. Monetary amounts are
rounded to the nearest dollar.
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Last modified: May 25, 2011