Gary A. Simko - Page 6

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          breached an employment agreement by terminating petitioner.  The            
          mediation summary, however, did not discuss any of the tort-                
          related claims contained in petitioner's original complaint.                
          Moreover, the mediation summary's proposal of damage amounts                
          appears to be based upon petitioner's lost earnings, rather than            
          upon any specific personal injury sustained by petitioner.  The             
          mediation panel's evaluation, as well as the settlement in                  
          question, were based upon the claim that United had breached an             
          employment contract in terminating petitioner, resulting in                 
          economic damages from loss of benefits and wages.  Therefore,               
          petitioner has failed to meet his burden of proving that the                
          settlement was based upon tort or tort-type claims.  Furthermore,           
          petitioner has failed to meet his burden of proving that the                
          settlement proceeds were paid on account of personal injuries.              
          Accordingly, we sustain respondent's determination.                         
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             under Rule 155.                          














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