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feelings.” The pretrial order and the jury verdict forms both
denominated this claim as slander.
Respondent concedes that the damages awarded for slander
constitute an award received for personal injury under section
104(a)(2). Therefore, the $1 in damages petitioners received
for slander is excludable in accord with section 104(a)(2).
Petitioner has raised other arguments that we have
considered in reaching our decision. To the extent that we
have not discussed these arguments, we conclude they are
without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011