William A and Ann M. Jacobs - Page 15




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                Seeking a more global holding regarding the nature of the             
          liquidated damages under the FLSA, respondent makes an                      
          alternative argument that the liquidated damages are punitive               
          and therefore not excludable under section 104(a)(2).  Because              
          we have already found that petitioners’ liquidated damages                  
          payments were not compensation for personal injury or illness               
          and therefore not excludable under section 104(a)(2), we need               
          not decide whether liquidated damages under FLSA constitute                 
          punitive damages.                                                           
                To the extent not herein discussed, we have considered all            
          other arguments made by the parties and find them to be moot or             
          without merit.                                                              
          To reflect the foregoing,                                                   

                                          Decisions will be entered for               
                                    respondent.                                       





















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