Salvatore J. D'Amico and Shirley E. D'Amico - Page 17




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          account of a tort or tort type claim by Mr. D’Amico alleging                
          personal injuries or sickness.                                              
               Moreover, assuming arguendo that petitioners had established           
          what portion of the $10,000 payment was attributable to the                 
          release, on the instant record, we find that they have failed to            
          show that any such portion was paid on account of a tort or tort            
          type claim by Mr. D’Amico alleging personal injuries or sickness.           
          In this regard, we do not attribute any particular weight to the            
          general language in section 8 of the settlement agreement, which            
          appears to be boilerplate, releasing the Company from any and all           
          claims including, but not limited to, tort claims.6                         
               Finally, assuming arguendo that petitioners had shown what             
          portion of the $10,000 payment was attributable to the other                


               6Sec. 8 of the settlement agreement provides that the                  
          release extends                                                             
               to all rights and claims of every nature and kind                      
               whatsoever, known or unknown, suspected or unsuspected,                
               past or present, that existed before the execution of                  
               this Agreement, including, but not limited to, all                     
               rights and claims involving race discrimination, sex                   
               discrimination, age discrimination, or discrimination                  
               against persons with disabilities based upon Title VII                 
               of the federal Civil Rights Act of 1964, as amended,                   
               (42 U.S.C. �2000e et seq.), the federal Age                            
               Discrimination in Employment Act, as amended, (29                      
               U.S.C. �621 et seq.) or the federal Americans with                     
               Disabilities Act (42 U.S.C. �12101 et seq.) or similar                 
               state or local statutes, or otherwise and all claims in                
               tort or contract related to Employee’s employment or to                
               any acts or omissions of the Company involving                         
               Employee.                                                              





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