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It recites that it pertains to the use of certain products during
the cultivation of “Hoya, Carnosa, Citrus Liners and Citrus Trees
During the Years 1988 - 1991". It contains language releasing
du Pont and certain others from all claims relating to the use of
the products in question. It contains certain exclusions
relating to (1) crops cultivated after the date of the release
and (2) land on which the products were used. The release
contains no allocation of the consideration to be received by
petitioners to any cause of action or injury. Previously, on
March 13, 1992, petitioners and du Pont had executed a document
entitled “Stipulation of the Parties” (the stipulation), which
recites the essential terms of the release but contains certain
other terms. Among the terms of the stipulation is the
following: "Excepted from the release shall be: a. Soil
contamination, b. Personal injury, c. Customer claims."
The release lacks specific language from which we can
conclude that the $500,000 payment was received on account of
personal injuries. Although the release purports to be a general
release and contains language releasing du Pont from certain
undisclosed or potential claims, that is not sufficient evidence
on its own that any of the amount paid in consideration of the
release is on account of personal injuries within the meaning of
section 104(a)(2). See Scheele v. Commissioner, T.C. Memo. 1997-
426; Galligan v. Commissioner, T.C. Memo. 1993-605. We may,
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