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the amount of $300,000, and with interest,
totaling $314,173.91.
Petitioners also acknowledge that their claim against
Thrifty for breach of the covenant of good faith and fair
dealing is a contract claim and not a claim based upon tort
or tortlike rights. Petitioners' brief states:
Petitioner went to trial on four causes of
action:
1 - Breach of Contract, contract
2 - Breach of Covenant of Good Faith and Fair
Dealing, contract
3 - Fraud and Deceit, tort
4 - Violation of Fair Employment and Housing
Act, tort-like
Petitioners' brief also states:
The jury in Petitioner's case may have given
him an award on the second cause of action for
breach of the covenant of good faith and fair
dealing, but the allegations of the complaint
clearly involved a tort and tort like claim.
Nevertheless, petitioners contend that the entire award is
excludable from gross income under section 104(a)(2) as
damages from personal injuries. To restate petitioners'
position more succinctly, petitioners contend that even
though the amount awarded in the superior court action
consists of damages for the breach of a contractual
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