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received by petitioner in 1992 is not derived under a “workmen’s
compensation act” under section 104(a)(1) and thus not excludable
from gross income.
We have considered all of the other arguments made by
petitioners, and, to the extent we have not addressed them, find
them to be without merit.
Accordingly, for the reasons stated above, the Court denies
petitioners’ cross-motion for summary judgment and grants summary
judgment in favor of respondent.
To reflect the foregoing,
An appropriate order and decision
will be entered.
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