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brought under Fla. Stat. Ann. sec. 440.205, which is a workmen’s
compensation statute. Under section 1.104-1(c), Income Tax
Regs., the term “damages received” includes an amount received
(other than workmen’s compensation). We conclude that
petitioner’s settlement was not for other than workmen’s
compensation; therefore, the settlement is not excludable from
gross income under section 104(a)(2).
In addition, petitioner did not clearly claim and has not
proven and the record does not contain sufficient evidence for us
to conclude that his injury was the proximate cause of the
lawsuit and the settlement. See Commissioner v. Schleier, supra
at 330. Language in the settlement agreements contemplates that
petitioner would hold Chevron harmless from medical expenses and
claims for physical injuries. We are not convinced that this
language indicates that the settlement was paid to compensate
petitioner for an injury and that the language contained in the
hold harmless agreement or release is anything but standard
protective drafting by Chevron.
Moreover, Fla. Stat. Ann. sec. 440.205 does not specifically
address a physical injury, and it does not provide for damages to
be paid on account of a physical injury, which is the aim of
section 104(a)(2). Thus, the lawsuit petitioner brought was not
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