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With the enactment of 42 U.S.C. sec. 1983, the Congress
created a “federal cause of action unknown at common law, [for]
the deprivation of any rights, privileges, or immunities secured
by the Constitution and laws [of the United States.] * * * In the
broad sense, every cause of action under � 1983 which is well-
founded results from ‘personal injuries’.” Almond v. Kent, 459
F.2d 200, 204 (4th Cir. 1972). The Supreme Court has declared
that 42 U.S.C. sec. 1983 was intended to create a species of tort
liability. See Carey v. Piphus, 435 U.S. 247, 253 (1978). This
Court has held that damages received in a suit under 42 U.S.C.
sec. 1983 for a violation of a first amendment right were
excludable under section 104(a)(2). See Bent v. Commissioner, 87
T.C. 236 (1986), affd. 835 F.2d 67 (3d Cir. 1987).
However, in the instant case the pretrial order explicitly
limits the remedies sought by petitioner: “Plaintiff seeks only
reinstatement, back pay, and attorneys’ fees”. These remedies
are available under title VII. The remedies do not include both
equitable and legal relief, including compensatory and punitive
damages allowable under 42 U.S.C. secs. 1981 or 1983. On the
basis of the pretrial order, we find that petitioner had, at the
time of settlement, abandoned his claims under 42 U.S.C. secs.
1981 and 1983. Consequently none of the settlement amount is
attributable to a claim of personal injury.
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