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wrongful discharge, intimidation, coercion, and harassment under
Fla. Stat. Ann. sec. 440.205, which is a workmen’s compensation
statute.
Petitioner claims to have sustained an injury in 1995, but
the nature and extent of the injury are unclear. Petitioner did
not submit to the Court any evidence of his injury such as
medical bills. At trial, petitioner was unable to provide the
date of his injury. Petitioner testified that he was injured
while carrying a 5-pound bucket of ice while at work. This
conflicts with the previous statement by petitioner in a letter
addressed to respondent that he received the $5,000 settlement
because he was hit by a taxicab while bicycling. Petitioner
explained at trial that the injury from the taxicab was separate
from the claim for which he received the $5,000 at hand. We find
the inconsistency to be troubling.
Petitioner did not argue, and we do not conclude, that his
injury was an occupational injury as is required to exclude the
settlement received from gross income under section 104(a)(1).
Sec. 1.104-1(b), Income Tax Regs. We conclude that the
settlement payment is not excludable from gross income under
section 104(a)(1).
We now consider whether the settlement payment is excludable
from gross income under section 104(a)(2). As we have already
concluded, it appears that the lawsuit against Chevron was
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Last modified: May 25, 2011