Eugene Amos, Jr. - Page 14

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          reason for which Mr. Rodman paid petitioner the settlement amount           
          at issue.                                                                   
               On the record before us, we find that Mr. Rodman’s dominant            
          reason in paying the settlement amount at issue was to compensate           
          petitioner for his claimed physical injuries relating to the                
          incident.5  Our finding is supported by the settlement agreement,           
          a declaration by Mr. Rodman (Mr. Rodman’s declaration),6 and Ms.            
          Pearson’s testimony.                                                        
               The settlement agreement expressly provided that Mr.                   
          Rodman’s payment of the settlement amount at issue                          
               releases and forever discharges * * * [Mr.] Rodman                     
               * * * from any and all claims and causes of action of                  
               any type, known and unknown, upon and by reason of any                 
               damage, loss or injury * * * sustained by Amos [peti-                  
               tioner] arising, or which could have arisen, out of or                 
               in connection with * * * [the incident].                               
          Mr. Rodman stated in Mr. Rodman’s declaration that he entered               
          into the settlement agreement “to resolve any potential claims”             
          and that the settlement agreement was intended to resolve peti-             
          tioner’s “claim without having to expend additional defense                 
          costs.”  The only potential claims of petitioner that are dis-              
          closed by the record are the potential claims that petitioner had           


               5As discussed below, Mr. Rodman paid a portion of the set-             
          tlement amount at issue on account of other secondary reasons.              
               6The parties introduced into evidence a declaration by Mr.             
          Rodman, who did not appear as a witness at trial.  The parties              
          stipulated the accuracy and truthfulness of Mr. Rodman’s state-             
          ments in that declaration.                                                  





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