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other court, and this opinion shall not be treated as precedent
for any other case.
Respondent determined a deficiency of $701 in petitioners’
2002 Federal income tax. After concessions by petitioners,2 the
issue is whether petitioners are entitled, under section
104(a)(2), to exclude from gross income a payment received by
petitioner Diane Koerner Campbell (Mrs. Campbell) from her
employer pursuant to an order of the Merit Systems Protection
Board.
Petitioners resided in Centreville, Virginia, at the time
their petition was filed. This case was submitted fully
stipulated under Rule 122.
Background
In 1990, Mrs. Campbell was employed by the Department of
Treasury, Office of Thrift Supervision (OTS), in a supervisory
position as a grade 13, Chief, Editorial Services Branch.
In 1990, OTS, in preparation for implementing a new pay-
banding system, standardized their then current job descriptions.
As part of this standardization, Mrs. Campbell was removed from a
supervisory position and assigned to a nonsupervisory position as
a “Writer/Editor”. As a result of this reclassification, Mrs.
2 Petitioners concede they omitted $878 of interest income
from gross income and that they are liable for the additional tax
under sec. 72(t) of $54 for an early distribution from a
qualified retirement plan.
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