Fred Henry - Page 10

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          petitioner and Dupont.  We are thus left with the uncertainty of            
          whether there was a settlement and the terms of the settlement if           
          there was one.  Under the circumstances, we conclude that                   
          petitioner is not entitled to summary judgment on the ground that           
          material facts remain in dispute.                                           
          Moreover, we would deny petitioner's motion even assuming                   
          that petitioner did not enter into a settlement with Dupont and             
          Universal.  In particular, we are not satisfied that petitioner             
          has proven that the underlying cause of action giving rise to the           
          jury's verdict in his favor is based exclusively upon "tort or              
          tort type rights", or that the damages were received "on account            
          of personal injuries or sickness".  The civil complaint that                
          petitioner filed against Dupont and Universal includes a number             
          of causes of action, including tort type claims as well as a                
          warranty claim.  Because the jury's verdict sheet indicates that            
          the jury held for petitioner with respect to his warranty claim             
          against Universal, we are unable to conclude at this time that              
          the underlying cause of action giving rise to the jury award is             
          based exclusively upon tort or tort type rights.  Equally                   
          important, an inference may be drawn that the disputed payment              
          was not made on account of petitioner's "personal injuries or               
          sickness".  Significantly, the amount of damages determined by              
          the jury is remarkably similar to the damage estimate offered by            
          petitioner's expert during the civil trial--a damage estimate               
          that was based on the value of petitioner's lost inventory and              



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