Clarence D. Kightlinger - Page 19

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          personal injury.  Rather, he received his recovery on account of            
          the Defendants' alleged violation of the RICO Act leading to his            
          discharge.  Recovery based on such allegations could only be for            
          injury to petitioner's business and property.  The amount of the            
          recovery is independent of the existence or extent of any                   
          personal injury that petitioner may have suffered.  See                     
          Commissioner v. Schleier, supra.                                            
               Petitioner argues that the RICO Act was meant to expand the            
          remedies available to claimants and does not limit an                       
          individual's cause of action.  Although this assertion may be               
          true, the Plaintiffs in the class action did not, in fact, seek             
          to establish any personal injury, but limited their remedy to               
          that provided by the RICO Act.6  Cf. United States v. Burke, 504            
          U.S. 229, 233 (1992) (holding that the taxpayer's recovery under            
          Title VII of the Civil Rights Act of 1964, Pub. L. 88-352, 78               
          Stat. 253, was not excludable--the underlying action not                    
          constituting a tort-type claim--even though taxpayer had other              
          tort-type remedies available for the wrongful discrimination                
          against him.)                                                               
               Secondarily, the Complaint alleged interference with the               
          class members' prospective economic advantage as employees.                 

          6  As we have already noted, we do not think that the                       
          Plaintiffs actually sought to establish personal injury. The                
          Complaint merely mentions "emotional distress" without any                  
          supporting factual allegations within the context of a lengthy              
          (90-page) and carefully drafted complaint.                                  

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