- 15 - report as to damages, describes injuries other than to various aspects of their business. In the letters of petitioners' attorney that summarized the mediation, there is only one mention of personal injury: his assertion that the personal injury exception to the stipulation of the parties applied only to physical personal injury. That assertion postdates the release and fails to explain the absence of a similar exception in the release. However, even if we were to assume that the release contained such an exception, that would not establish that any claim for personal injuries was made by petitioners. It only would establish that no claim for “personal injury” (whatever that term was intended to mean) was settled. There is still no evidence that a claim for personal injury was made during the lawsuit.3 Our examination of the mediation and settlement negotiations reinforces our belief that a claim for personal injuries was not raised in the suit and not addressed by du Pont in the settlement negotiations (except as noted with respect to the personal injury exception). 3 The only place that we noted where petitioners asserted a claim that may be a personal injury is in a letter to a private claims adjuster hired by du Pont before commencement of the lawsuit, in which they described their loss of friends who were also customers and their belief that they appeared as "lying, deceiving fools to our customers". That claim never was made within the context of the lawsuit, and petitioners have failed to convince us that, when the release was executed, du Pont had in mind any claim that had been made for personal injuries within the meaning of sec. 104(a)(2).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011