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104(a)(2);1 and (2) whether petitioners realized $13,393.54 in
income in 1994 from the New York State and Local Retirement
System.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts, the supplemental stipulation of facts,
the second supplemental stipulation of facts, and the attached
exhibits are incorporated herein by this reference. Petitioners,
Mr. Broedel and Mrs. Broedel, resided in Marcy, New York, at the
time they filed their petition.
Mr. Broedel served in New York State law enforcement for
approximately 28 years, the last 11 years as a lieutenant with
the Public Safety Department at the State University of New York
Institute of Technology (SUNY) in Rome, New York. In 1992 and
1993, SUNY issued several notices of discipline to Mr. Broedel
for alleged misconduct. In September of 1993, SUNY proposed
terminating Mr. Broedel’s employment for disciplinary reasons.
On September 30, 1993, Mr. Broedel filed a formal complaint with
the New York State Division of Human Rights (NYSDHR) charging
SUNY with “an unlawful discriminatory practice relating to
employment in violation of Article 15 of the Executive Law of the
State of New York (Human Rights Law)” because of age and
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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