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BURDETT v. COMMISSIONER

Docket No. 11742-91.

64 T.C.M. 926 (1992)

T.C. Memo. 1992-576

Michael E. and Cheryl A. Burdett v. Commissioner.

United States Tax Court.

Filed September 28, 1992.

Attorney(s) appearing for the Case

Michael E. Burdett, pro se. Roderick H. Fillinger, for the respondent.

Memorandum Opinion

RUWE, Judge:

This matter is before the Court on respondent's motion for summary judgment, filed June 5, 1992, pursuant to Rule 121.1 Respondent determined a deficiency of $13,708.92 in petitioners' Federal income tax for 1988. The issues for decision are: (1) Whether petitioner Michael E. Burdett's 1988 voluntary termination payment from his employer is taxable; and (2) if so, whether respondent is estopped...

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