David Gerald Lockmiller - Page 11

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               purposes and, as a result, * * * [the plaintiff’s]                     
               equal protection claim, as a matter of law, must fail.                 
               For the reasons set forth above, we hold that the $20,000              
          payment received by petitioner in 2000 is not excludable from his           
          income for that year.                                                       
               In sustaining respondent’s deficiency determination, we have           
          considered all of petitioner’s arguments, but we find them                  
          legally unsound.  In particular, we reject petitioner’s argument            
          that section 104(a)(2), as amended in 1996, is unconstitutional             
          based on O’Gilvie v. United States, 519 U.S. 79 (1996) (holding             
          that under section 104(a)(2), as in effect for 1988, amounts                
          received as punitive damages are not received “on account of                
          personal injuries or sickness” and thus are not excludable from             
          gross income under that section).                                           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To give effect to our disposition of the disputed issue,               


                                                  Decision will be entered            
                                             for respondent.                          













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