SIMPSON, Judge:
The respondent determined a deficiency of $26,066.60 in the petitioners' 1966 Federal income tax. The only issue for decision is whether $45,000 of a $105,000 payment, which one of the petitioners received in settlement of claims against his former employer, is excludable from gross income as damages received on account of personal injuries.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found...
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