Carl J. Fabry and Patricia P. Fabry - Page 15

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          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).                                              




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