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BANKS v. U.S.

No. 95-35045.

81 F.3d 874 (1996)

Johnny L. BANKS; Edna J. Banks, husband & wife and their marital community, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 16, 1996.

Attorney(s) appearing for the Case

Kenneth C. Weil, Seattle, Washington, for plaintiffs-appellees.

Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Kenneth L. Greene, and Jonathan A. Wasserman, United States Department of Justice, Washington D.C., for defendant-appellant.

Before: FLETCHER, JOHN T. NOONAN, Jr., and RYMER, Circuit Judges.

OPINION

NOONAN, Circuit Judge:

The United States appeals a judgment of the district court granting a refund of federal income tax to Johnny and Edna Banks on the grounds that the tax was imposed on the proceeds of a settlement with his union for breach of the duty of fair representation and that the proceeds were excludable from gross income under Internal Revenue Code § 104(a)(2). Holding that the settlement with the union was for a tort-like injury...

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