Stephen G. and Karen P. Shaltz - Page 3

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                                     Background                                       
               All facts were stipulated.1  The stipulated facts and the              
          exhibits submitted therewith are incorporated herein by this                
          reference.  Petitioners are husband and wife.  They resided in              
          Munith, Michigan, when their petition was filed.                            
               Petitioners timely filed a joint 1999 Federal income tax               
          return.  They did not report on that return that petitioner had             
          received $30,000 from General Motors, Inc. (GM) during 1999                 
          stemming from a complaint that she had filed in the Michigan                
          Circuit Court for the County of Wayne against GM and one of its             
          employees, James Pennington (Pennington).  The complaint alleged            
          that petitioner’s suit was one “of trespass” and asserted that GM           
          and Pennington were liable to petitioner for sexual harassment              
          primarily in violation of the Elliott-Larsen Civil Rights Act,              
          Mich. Comp. Laws, secs. 37.2101-37.2804 (2001).  The complaint              
          contained three counts, one against GM and Pennington, and the              
          other two against GM alone.  With respect to all three counts,              
          petitioner prayed solely for an award of “damages for mental                
          anguish, humiliation, embarrassment, and loss of benefits and               
          other economic advantages of employment.”                                   
               Petitioner’s complaint against GM and Pennington went to               
          mediation before trial.  Following mediation, GM settled this               


               1 Petitioners attached to their brief an affidavit of their            
          counsel.  We give no consideration to this affidavit.  See Rule             
          143(b).                                                                     




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