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Ms. Nield reflecting the $29,000 settlement amount at issue.
With respect to the settlement agreement on which Ms. Nield
relies to support her position in this case, we have reviewed
that agreement and find that it does not support Ms. Nield’s
contention that she received the settlement amount at issue on
account of personal physical injuries. The settlement agreement
supports a contrary finding. Nowhere in the settlement agreement
were there any references to the alleged elbowing incident and
the alleged tackling incident that Ms. Nield contends caused her
physical injuries for which Goer compensated her by paying her
the settlement amount at issue.8 Moreover, as discussed above,
the settlement agreement required Goer to issue Form 1099 to Ms.
Nield showing the settlement amount at issue as “Other income”
for 1998, thereby reflecting the intention of Goer as well as Ms.
Nield, the parties to the settlement agreement, that Ms. Nield
was to report the settlement amount at issue as income for that
year.
With respect to Ms. Nield’s deposition on which she relies,
we have reviewed that deposition and find that it does not
support Ms. Nield’s position that she received the settlement
amount at issue on account of personal physical injuries. The
8There is not even any reference to “physical injuries”, and
only one reference to “personal injuries”, in the settlement
agreement. The reference to “personal injuries” is in a para-
graph in the settlement agreement that appears to be boilerplate,
and we do not attribute any particular weight to it.
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