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proceeds from her gross income for 1992. Commissioner v.
Schleier, 515 U.S. at ___, 115 S. Ct. at 2167; United States v.
Burke, supra at 242.
In 1991, Congress amended title VII to permit the recovery
of compensatory and punitive damages for certain violations.8
See Civil Rights Act of 1991, Pub. L. 102-166, sec. 102, 105
Stat. 1071, 1072-1073. On brief, petitioner contends that the
complaint of the class representatives in Kraszewski requested
not only declaratory and injunctive relief pursuant to title VII
of the CRA of 1964 but monetary and compensatory damages as well.
Moreover, petitioner maintains that her cause of action continued
until the date of her settlement with State Farm on January 30,
1992, by which time the 1991 amendments to title VII affording a
broader range of damages had become effective. Petitioner argues
that the law in effect at the time of her settlement--the Civil
Rights Act of 1991, sec. 102--should apply in this case.
Petitioner maintains that this brings her settlement award within
the purview of section 104(a)(2), and, therefore, the amount
received is excludable from her gross income for 1992.
Petitioner's argument is unpersuasive. The complaint in
Kraszewski, which was filed on June 1, 1979, explicitly requested
8In addition to punitive damages, the Civil Rights Act of
1991, Pub. L. 102-166, sec. 102, 105 Stat. 1071, 1073, provides
for the recovery of compensatory damages for future pecuniary
losses, emotional pain, suffering, inconvenience, mental anguish,
loss of enjoyment of life, and other nonpecuniary losses.
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