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the taxpayer otherwise fails to establish the specific portion of
the settlement amount, if any, that was paid on account of those
claims, the entire amount has been held to be taxable.18 See
Pipitone v. United States, 180 F.3d 859, 865 (7th Cir. 1999);
Taggi v. United States, 35 F.3d 93, 96 (2d Cir. 1994); Broedel v.
Commissioner, supra; Laguaite v. Commissioner, T.C. Memo. 2000-
103; Phillips v. Commissioner, T.C. Memo. 1997-336; Sodoma v.
Commissioner, T.C. Memo. 1996-275, affd. without published
opinion 139 F.3d 899 (5th Cir. 1998).19 On the basis of the
18This follows from the rule that a general release of tort
and nontort claims does not satisfy the requirements of sec.
104(a)(2) in the absence of some express allocation or other
evidence of payor intent. See Ball v. Commissioner, 163 F.3d 308
(5th Cir. 1998), affg. T.C. Memo. 1997-549; Bland v.
Commissioner, T.C. Memo. 2000-98; Sherman v. Commissioner, T.C.
Memo. 1999-202; Brennan v. Commissioner, T.C. Memo. 1997-317.
19For example, in Sherman v. Commissioner, supra, we held:
As in Taggi, the release in this case is all-
encompassing and includes different potential tort and
nontort claims. As stated, no part of the payment was
allocated to any one cause of action. And, petitioner
has not proven which portion, if any, of the $207,000
was received in settlement of tort or tort type claims
of personal injury. * * *
In Wise v. Commissioner, T.C. Memo. 1998-4, we held:
Petitioners have not proven what portion, if any,
of the $1,125,000 payment was received in settlement of
tort or tortlike claims. * * * And failure to show
the specific amount of the payment allocable to the
claims of tort or tortlike damages for personal
injuries results in the entire amount’s being presumed
not to be excludable. See Taggi v. United States, 35
F.3d 93, 96 (2d Cir. 1994); Getty v. Commissioner, 91
(continued...)
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