Eugene Amos, Jr. - Page 15

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          for the physical injuries that he claimed he sustained as a                 
          result of the incident.  Furthermore, Ms. Pearson testified that            
          Mr. Rodman paid the entire settlement amount at issue to peti-              
          tioner on account of his physical injuries.  As discussed below,            
          Ms. Pearson’s testimony that Mr. Rodman paid that entire amount             
          on account of petitioner’s physical injuries is belied by the               
          terms of the settlement agreement.  Nonetheless, her testimony              
          supports our finding that Mr. Rodman’s dominant reason in paying            
          petitioner the settlement amount at issue was to compensate him             
          for claimed physical injuries relating to the incident.                     
               We have found that Mr. Rodman’s dominant reason in paying              
          petitioner the settlement amount at issue was to compensate him             
          for his claimed physical injuries relating to the incident.                 
          However, the settlement agreement expressly provided that Mr.               
          Rodman paid petitioner a portion of the settlement amount at                
          issue in return for petitioner’s agreement not to:  (1) Defame              
          Mr. Rodman, (2) disclose the existence or the terms of the                  
          settlement agreement, (3) publicize facts relating to the inci-             
          dent, or (4) assist in any criminal prosecution against Mr.                 
          Rodman with respect to the incident (collectively, the nonphysi-            
          cal injury provisions).                                                     
               The settlement agreement does not specify the portion of the           
          settlement amount at issue that Mr. Rodman paid petitioner on               
          account of his claimed physical injuries and the portion of such            






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