§100

100A, 100 Stat. 516 (listing the purposes of FERS, none of which include compensation for tort type claims). Thus, section 104(a)(2) does not apply here. Sections 104(a)(3) and 105(a) Section 104(a)(3) excludes from gross income amounts received by an employee "through accident or health insurance for personal injuries or sickness" except to t

His payment ofthe tax from time to time diminishes the size ofhis investment and thereby, to some extent, diminishes his future gains. However, a taxpayermay create an "individual retirement account", which is exempt from tax under section 408(e)(1) and in which his investment can therefore increase until his retirement without

tutes an absolute bar to a subsequent action involving the same claim, demand, or cause of - 10 - action. See Black's Law Dictionary 1312 (7th ed. 1999) (citing Restatement (Second) of Judgments, secs. 17, 24 (1982)); Wright, Law of Federal Courts, sec. 100A at 722-723 (5th ed. 1994). In application to the case before us, this means that the party (Ms. Wooten) who lost the prior case (Wooten v. Commissioner, supra) is precluded in this later collection case from making the same claim the Court r

100 (West 1981) ("Upon the death of a married person, one-half of the community property belongs to the surviving spouse and the other half belongs to the decedent."); Cal. Prob. Code sec. 6401(a) (West 1981) ("As to community property, the intestate share of the surviving spouse is the one-half of the community property that belongs to the de