- 36 - tort or tort type claims for personal injury. Pursuant to the definition of credible evidence contained in the legislative history of section 7491(a)(1), our finding that petitioners have presented credible evidence is made before considering any contrary evidence submitted by respondent. We therefore hold that pursuant to section 7491, the burden of proof on whether $25,130 from DHS was received on account of a tort or tort type claim for personal injury shifted to respondent. IV. Respondent Failed To Meet Burden of Proof After petitioners presented their case, respondent called only one witness, Mr. Ladd. Mr. Ladd negotiated the Forste settlement on behalf of DHS. Mr. Ladd was in charge of human resources for DHS and was its national personnel partner. He was in charge of the retirement and severance pay issues that resulted from DHS’s decision to terminate the employment of partners and directors in 1985. On the other hand, Mr. Forste’s situation involving tort and tort type personal injury claims was unique to Mr. Forste. Nevertheless, Mr. Ladd had almost no recollection of the reasons for the critical language in the various proposed drafts and the final settlement document in Mr. Forste’s case. Mr. Ladd’s failure to recall the circumstances and whether DHS intended to compensate Mr. Forste for personal injury claims might raise an inference that DHS’s reason for entering into the agreement was no different than DHS’s reasonsPage: Previous 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Next
Last modified: May 25, 2011