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made by State Farm Insurance Company to petitioner Carolyn Ann
Berst to encourage her to settle her sex discrimination claim in
a class action suit brought under Title VII of the Civil Rights
Act of 1964, 42 U.S.C. sec. 2000e et seq. The facts have been
stipulated. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Petitioners, husband and wife, are John Lee Berst and
Carolyn Ann Pace, a.k.a. Carolyn Ann Berst. References to
petitioner in the singular will be to petitioner wife. When the
petition in this case was filed, petitioners resided in Truckee,
California.
Petitioner was a claimant in the class action litigation
filed on June 1, 1979 in the District Court for the Northern
District of California entitled Kraszewski v. State Farm Gen.
Ins. Co.. On April 29, 1985, the District Court issued Findings
of Fact and Conclusions of Law, and ruled that State Farm was
liable for gender discrimination. 38 Fair Emp. Prac. (BNA) Cas.
197 (N.D. Cal. 1985) The next year, the District Court issued an
order requiring hearings to determine individual liability and
damages. Kraszewski v. State Farm Gen. Ins. Co., 41 Fair Empl.
Prac. (BNA) Cas. 1088 (N.D. Cal. 1986) Following the order, the
litigants reached agreements with respect to all issues
concerning the distribution of monetary relief. These agreements
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