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F.2d 610, 612-613 (10th Cir. 1965), affg. T.C. Memo. 1964-33;
Agar v. Commissioner, 290 F.2d 283, 284 (2d Cir. 1961), affg. per
curiam T.C. Memo. 1960-21; Bagley v. Commissioner, 105 T.C. 396,
406 (1995), affd. 121 F.3d 393 (8th Cir. 1997).
B. Underlying Complaints and Nature of the Claim
Petitioners contend that the underlying complaints and
nature of their claims were for relief from personal injuries.
We disagree.
In the complaints, petitioners sought an unspecified amount
of punitive and compensatory damages, but they requested no
relief for personal injuries or sickness. Petitioners’ four
causes of action related to petitioners’ purchase of the United
insurance policies and United’s denial of petitioners’ claims for
benefits under those policies. Petitioners’ claims are in the
nature of breach of contract, see Gray v. Reynolds, 553 So. 2d
79, 82 (Ala. 1989) (breach of contract occurs when a party to a
contract fails to do a particular thing that he or she promised
to do); Seybold v. Magnolia Land Co., 376 So. 2d 1083, 1085 (Ala.
1979) (same); 17A Am. Jur. 2d, Contracts, sec. 441 (1991), not in
terms which indicate that they sought relief for personal
injuries or sickness. Neither petitioners’ complaints nor the
nature of their claims support their contention that United’s
payments to them were on account of personal injuries or
sickness.
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