MEMORANDUM OPINION
BRIAN BARNETT DUFF, District Judge.
This is an action for refund of federal income taxes. The plaintiff, George Drase, paid federal income taxes on the award he received in settlement of an age discrimination claim. Mr. Drase claims that the settlement award was subject to exclusion from his "gross income" under § 104(a)(2) of the Internal Revenue Code, 26 U.S.C. § 104(a)(2) (1993).
The material facts in this case...
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