Alain and Monique Massot - Page 19

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           reputation (i.e., difficulty in finding a comparable position).  See                        
           Church v. Commissioner, 80 T.C. 1104, 1108 (1983).  Without a doubt,                        
           here a link between petitioner’s firing and his personal injury                             
           exists.  See sec. 104(a)(2); Commissioner v. Schleier, supra at 330.                        
           The Massachusetts law upon which petitioner’s causes of action were                         
           based allows recovery for personal injury and intangible harms                              
           petitioner suffered.  See Agis v. Howard Johnson Co., 371 Mass. 140,                        
           355 N.E.2d 315 (1976).                                                                      
                 As previously stated, despite the language in the agreement                           
           which states that the entire $750,000 is for personal injury, we do                         
           not believe that the entire amount payable to petitioner was on                             
           account of personal injuries or sickness.  Rather, we believe that                          
           petitioner’s counsel placed such language in the agreement in an                            
           attempt to have the moneys petitioner was to receive from Millipore                         
           come within the purview of section 104(a).  Millipore did not object                        
           to such language because from Millipore’s viewpoint the language was                        
                 In our opinion, the settlement represented (1) severance                              
           compensation, (2) compensation for petitioner’s agreement not to                            
           accept employment with a competitor of Millipore, and (3)                                   
           compensation for personal injuries or sickness suffered by                                  
           petitioner as a result of his firing.                                                       
                 Considering all the facts as revealed by the record, we                               
           conclude that 45.6 percent of the overall $750,000 settlement                               

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