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recovery of "overtime compensation, liquidated damages, attorney
fees and costs" under the Fair Labor Standards Act of 1938.
Nowhere in the complaint or in the Settlement Agreement is there
any reference to or any indication that the recovery included
damages for racial discrimination. Moreover, the record
satisfies the Court that petitioner's claim to racial
discrimination practices against him was not called to the
attention of PayLess or its attorneys in connection with the
class action. Since there was no claim made for such injury by
petitioner, the rhetorical question posed in Bagley v.
Commissioner, supra, is that whatever the settlement was for, it
certainly was not for personal injuries attributable to racial
discrimination practices. Petitioner's reliance on Rev. Rul.
1993-88, therefore, is misplaced.4 Moreover, the general
language relied on by petitioner in the Settlement Agreement that
"all settlement proceeds are paid to plaintiffs on account of
personal injuries" is inconsistent with the other provisions of
the agreement that quite clearly indicate and establish that the
settlement was intended to satisfy the claims made in the class
4 The Court notes further that revenue rulings do not
have the force of law and are merely statements of the
Commissioner's litigating and administrative position. See Dixon
v. United States, 381 U.S. 68, 73 (1965); Stubbs, Overbeck &
Associates v. United States, 445 F.2d 1142, 1146-1147 (5th Cir.
1971).
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