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required to receive special care and treatment,
education and training.
The foregoing lawsuit was subsequently resolved by means of
a Settlement Agreement and Release (the settlement agreement)
executed by the plaintiffs on September 17, 1991.2 In
consideration for payments set forth in paragraph 2.0 of the
settlement agreement (detailed in paragraphs 2.1 through 2.2B),3
the plaintiffs agreed to release and forever discharge the
defendants from any and all claims related to decedent’s birth.
As most pertinent to the matters at issue here, the settlement
agreement provided in part:
2.0 PAYMENTS
In consideration of the release set forth
above, the Defendants agree to pay to the individuals
named below (“Payees”) the sums outlined in this
Section 2 below:
2.1 Payments due from Defendants on or before
October 1, 1991 as follows:
2 Although the parties stipulated that the plaintiffs signed
the agreement on Sept. 17, 2001, a cursory review of the
underlying documents reveals a typographical error in
substituting 2001 for 1991. See Cal-Maine Foods, Inc. v.
Commissioner, 93 T.C. 181, 195 (1989) (holding that stipulations
are properly disregarded where clearly contrary to evidence
contained in the record). A similar error was made in
referencing Aug. 16, 1998, as decedent’s date of birth.
3 The settlement agreement and the parties’ stipulations,
testimony, and briefs seem to use the terms “section” and
“paragraph” in a rather random and interchangeable fashion when
referring to the various divisions or provisions of the
agreement. The Court, except in instances of direct quotation,
will employ “paragraph” throughout this opinion for clarity and
simplicity.
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