Robert E. and Louise L. Mumy - Page 13

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          harassment claim, the emotional stress claim, or the assault and            
          battery claim.  Rather, the parties agreed that the amount was              
          paid “In consideration for the Release and Covenant Not to Sue              
          given by Employee”.  The parties also agreed that the “Settlement           
          is made only to buy peace and to compromise disputed claims, and            
          to avoid the expense and inconvenience of trial.”                           
               The nature of the underlying claims cannot be determined by            
          a general release that is broad and inclusive.  Taggi v. United             
          States, 835 F. Supp. 744, 746 (S.D.N.Y. 1993), affd. 35 F.3d 93,            
          96 (2d Cir. 1994).  Such a release was included in the agreement            
          in the case before the Court.  The agreement released Daimler-              
          Chrysler and all related entities from “any and all known or                
          unknown grievances, disputes, actions, causes of action; * * *              
          claims at law or in equity, or sounding in contract * * * or                
          tort, arising under common law, any federal, state or local                 
          statute or ordinance”.  This release included age discrimination,           
          disability discrimination, any claims arising from title VII of             
          the Civil Rights Act of 1964, as well as claims regarding wages             
          and overtime and health insurance coverage.                                 
               Where the agreement does not address “what portion, if any,            
          of a settlement payment should be allocated towards damages                 
          excludable under * * * [section 104(a)(2)], the courts will not             
          make that allocation for the parties.”  Taggi v. United States,             
          supra at 746.  If the “settlement agreement lacks express                   






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