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Threlkeld v. Commissioner, supra at 1307; Burditt v.
Commissioner, T.C. Memo. 1999-117.
The settlement agreement in the instant case expressly
provides: “All Settlement Proceeds are paid to Plaintiffs on
account of personal injuries.” The terms of the settlement
agreement, however, do not reflect the substance of the
settlement. See Burditt v. Commissioner, supra.
The 1993 complaint filed in the action underlying this case
was brought under the FLSA to recover unpaid overtime
compensation, liquidated damages, and attorney’s fees. No claims
of personal injury were made in the complaint.
The FLSA does not provide for personal injury compensation.
See Jacobs v. Commissioner, T.C. Memo. 2000-59. The FLSA was
enacted to establish minimum wages and maximum hours for
employees. See Brooklyn Sav. Bank v. O’Neil, 324 U.S. 697, 707
(1945). The only relief available under the FLSA for excessive
hours worked is the payment of back wages and liquidated damages.
See 29 U.S.C. sec. 216(b) (1994). The liquidated damages are
intended to compensate employees for damages too obscure or
difficult to estimate caused by the delay of wage payment. See
Overnight Motor Transp. Co. v. Missel, 316 U.S. 572, 583-584
(1942).
Petitioner’s recovery of back wages is not attributable to
personal injury or sickness. See Schleier v. Commissioner, supra
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