- 20 -
Based upon our examination of the entire record before us,
we find that Ms. Nield’s claims against Goer did not include any
claims for personal physical injuries. On that record, we
further find that Ms. Nield did not receive the settlement amount
at issue on account of personal physical injuries. On the
instant record, we find that petitioners are not entitled to
exclude from gross income under section 104(a)(2) the settlement
amount at issue that Ms. Nield received from Goer.
We have considered all of the contentions and arguments of
the parties that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.
To reflect the foregoing,
Decision will be entered
for respondent.
10(...continued)
Nowhere in the State claim did Ms. Nield make any reference
to the alleged tackling incident or any physical injuries as a
result of that incident. However, we note that Ms. Nield testi-
fied at the trial in the instant case that she first mentioned
the alleged tackling incident and alleged physical injuries
resulting therefrom after her deposition took place. See supra
note 9.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Last modified: May 25, 2011