Edward P. Knoll and Mary K. King-Knoll - Page 24

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          initiate any factual inquiry as to the validity of an IIED claim.           
          The record is silent about whether the parties negotiated the               
          release of any specific tort claim.                                         
               It does not appear that there was a quid pro quo for release           
          of any tort or personal injury claim.  In addition, it does not             
          appear that the parties engaged in good faith, adversarial,                 
          arm’s-length negotiations relating to the personal injury clause.           
          Winston was not motivated to resist the inclusion of a personal             
          injury clause, and it had nothing to lose by agreeing to the                
          clause.  The clause did not obligate Winston to make additional             
          monetary payments to petitioner in excess of the original offer.            
          Before petitioner proposed the change to clause 2(b), personal              
          injury claims were already included in the general release                  
          section of the draft agreement.  In effect nothing changed other            
          than Winston’s agreement to some wording concerning personal                
          injuries.  Winston merely agreed to a more specifically worded              
          personal injury release and to reallocate a portion of the same             
          monetary payment that was on the table for more than 2 years.               
          Winston did not admit any wrongdoing and was substantively in the           
          same position it would have been if it did not agree to the                 
          change.9                                                                    


               9 It is also likely that the changes in the final agreement            
          were not intended to have any different effect on Winston’s                 
          financial or tax reporting from those that would have resulted              
          had petitioner accepted Winston’s initial offers.                           




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