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MORAN v. COMMISSIONER

Docket No. 5374-96.

74 T.C.M. 580 (1997)

T.C. Memo. 1997-412

Darrell D. and Jane E. Moran v. Commissioner.

United States Tax Court.

Filed September 17, 1997.

Attorney(s) appearing for the Case

Darrell D. and Jane E. Moran, pro sese. James Gehres, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent, by means of a notice mailed February 16, 1996, determined an $11,701 income tax deficiency for petitioners' 1994 taxable year. The sole issue for our consideration is whether the amount of $37,840 received by Darrell D. Moran1 (petitioner) as the result of the termination of his employment relationship with Holnam, Inc., is excludable under section 104(a)(2)

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