Court of Appeals for the Tenth Circuit January 13, 1997, 96-9006 (Robert L. Gray, Mary A. Gray v. Commissioner of Internal Revenue)

SEYMOUR, Chief Judge.

Robert L. Gray and his wife Mary appeal the Tax Court’s decision upholding the Commissioner’s assertion of a deficiency of $65,-336 in federal income tax for the 1990 tax year. We affirm.

1

I.

On May 25, 1990, Mr. Gray and Phillips Petroleum Company settled his claim against the company under the Age Discrimination in Employment Act (ADEA), 29 U.S.C. §§ 621-634, for $221,000.