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042978P.pdf   09/02/2005  Paul S. Lindsey, Jr.  v.  CIR
   U.S. Court of Appeals Case No:  04-2978
   Agency   
   [PUBLISHED] [Riley, Author, with Wollman and Hansen, Circuit 
   Judges] 
   Federal Tax Court. Tax Court did not err in finding I.R.C. Sec. 
   104(a)(2), as amended, applied to the settlement taxpayers received.