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grievances against CWU in addition to the grievance that
pertained to his shoulder injury. Petitioner's own testimony
shows that these four grievances were not filed on account of
physical injury but instead were filed because petitioner claimed
that he was being subjected to unfair labor practices. We find
that he has failed to prove that any of these four grievances
were tort type claims for personal injuries.
From this record, we cannot determine the amount, if any, of
the settlement payment allocable to tort type claims for personal
injuries. The agreement contains broad language relieving CWU
from liability, and the settlement agreement does not
specifically allocate any portion of the amount paid to
petitioner's shoulder injury. Under these circumstances, we hold
that the payment from CWU is not excludable from petitioner's
1993 gross income. See Taggi v. United States, 35 F.3d 93, 96
(2d Cir. 1994).
2. Schedule C Deductions
After leaving CWU, petitioner engaged in an activity known
as "Total Video". The purpose of this activity was to produce
videos. On the Schedule C attached to his 1993 Federal income
tax return, petitioner claimed the following deductions with
respect to the video activity:
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