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LEIB v. COMMISSIONER

Docket No. 11223-90.

63 T.C.M. 3166 (1992)

T.C. Memo. 1992-354

Barbara Faye Leib v. Commissioner.

United States Tax Court.

Filed June 23, 1992.

Attorney(s) appearing for the Case

Allen W. Howell, 608 S. Hull St., Montgomery, Ala., for the petitioner.

Helen C.T. Smith, for the respondent.

Memorandum Opinion

SCOTT, Judge.

This case is before us on petitioner's motion for summary judgment filed November 13, 1990, as amended August 5, 1991. Petitioner's motion alleges that undisputed facts in this case are sufficient to sustain her position that $31,000 she received from her former employer, Duracell Inc., is excludable from gross income under section 104(a)(2).1

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