Hilario M. and Cathy C. Aguirre - Page 6

                                        - 5 -                                         
          105(a), the agreement effectively prevents any accretion to                 
          petitioner’s wealth attributable to the payments.  See                      
          Commissioner v. Glenshaw Glass Co., supra.  Consequently, the               
          payments received by petitioner during 1998 are not income to               
          petitioner and therefore are not includable in petitioners’                 
          income for that year.                                                       
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for petitioners.                              

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