- 2 - 1999 Federal income tax. The issue is whether petitioners may exclude from gross income under section 104(a)(2) payments received by petitioner Emanoil Gantea (petitioner) from his employer pursuant to a settlement agreement. Petitioners resided in Womelsdorf, Pennsylvania, at the time the petition was filed. Background Petitioner was employed with the Dana Corporation (Dana). Petitioner experienced a work-related injury. Dana sponsored a program for employees who suffered injuries and are disabled, to some extent, as a result of work-related injuries. Employees in the so-called Restricted Duty Program were required to report to work and remain in a restricted duty area for the entire work day. Participants in this program were assigned there in lieu of receiving workers’ compensation benefits. On March 24, 1995, petitioner, as a member of a class action suit, filed a complaint in the Pennsylvania Court of Common Pleas of Berks County alleging three separate causes of action. First, petitioner alleged that Dana violated the Pennsylvania Wire Tapping and Electronic Surveillance Control Act, 18 Pa. Cons. Stat. Ann. sec. 5725 (West 2003), by surreptitiously placing a video camcorder in the restricted duty area for audio and visual surveillance of the employees. Second, petitioner alleged that Dana invaded petitioner’s privacy when Dana posted on a bulletin board at Dana’s employee information centers documents containingPage: Previous 1 2 3 4 5 6 7 8 9 Next
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