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BALL v. COMMISSIONER OF INTERNAL REVENUE

No. 98-60263 Summary Calendar.

163 F.3d 308 (1998)

Harry Neal BALL; Helen Patricia BALL, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

December 31, 1998.

Attorney(s) appearing for the Case

Harry Neal Ball, El Paso, TX, pro se.

Helen Patricia Ball, El Paso, TX, pro se.

Murray S. Horwitz, Bruce Raleigh Ellisen, U.S. Department of Justice, Tax Division Appellate Section, Charles Casazza, Clerk, Washington, DC, for Respondent-Appellee.

Before JOLLY, SMITH and WIENER, Circuit Judges.

WIENER, Circuit Judge.

Petitioners-Appellants Harry Neal Ball and Helen Patricia Ball, husband and wife, appeal from the judgment of the United States Tax Court ("Tax Court") holding that $8,705.59—being one-half of the lump sum separation and severance payment made to Mrs. Ball by her former employer pursuant to a "Separation Agreement" executed contemporaneously with the theretofore unannounced termination of employment...

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