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“Section 440.205 reflects the public policy that an employee
shall not be discharged for filing or threatening to file a
workers’ compensation claim.”
Fla. Stat. Ann. sec. 440.205 falls within title XXXI,
chapter 440, Workers’ Compensation of the Florida Statutes. The
intent of the Florida legislature with respect to the workers’
compensation laws under chapter 440 is set forth in Fla. Stat.
Ann. sec. 440.015 (West 1998), Legislative intent, and it
provides, in relevant part, as follows:
It is the intent of the Legislature that the
Workers’ Compensation Law be interpreted so as to
assure the quick and efficient delivery of disability
and medical benefits to an injured worker and to
facilitate the worker’s return to gainful reemployment
at a reasonable cost to the employer. * * *
The Florida workers’ compensation laws were designed to
protect employees and their dependents against the hardship that
arises from an employee’s injury in the course of employment.
Broward v. Jacksonville Med. Ctr., 690 So. 2d 589 (Fla. 1997).
Petitioner’s Injury and Recovery in Litigation
We now consider whether the settlement petitioner received
is excludable from gross income by virtue of section 104(a)(1).2
It appears that the lawsuit against Chevron was brought for
2 Sec. 7491 does not apply to shift the burden of proof to
respondent on these issues because petitioners have neither
alleged that sec. 7491 is applicable nor established that they
complied with the requirements of sec. 7491(a)(2)(A) and (B) to
substantiate items, maintain required records, and fully
cooperate with respondent’s reasonable requests.
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Last modified: May 25, 2011