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Q So consequently, if it was not for personal
injury, then it would be includable, in your under-
standing?
A Could you readdress that again? If it wasn't
--
Q If the damage award was received for a cause
of action which was not for personal injury, would that
money be includable into income?
A Yes. I would think so. Without seeing the
actual, you know, ramifications of that thing, I would
think so.
Q What is your definition of personal injury?
A In the case of Mr. Henry?
Q I'm just asking you for a definition of per-
sonal injury. You --
A Okay. In the case --
Q -- referred to that term.
A Okay. In the case that we have with Mr. Henry
it was for, basically, his character. He was ruined.
Q He was -- excuse me?
A He was ruined.
The record establishes that Mr. Gargiulo did not make the
determination that Mr. Henry received the $1,623,203 settlement
payment from du Pont as damages for personal injury. To the
contrary, it was Mr. Henry who informed Mr. Gargiulo about the
character of that payment. On the instant record, petitioner has
failed to show that he provided correct information to Mr.
Gargiulo, his return preparer, and that the failure to include
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