§12101

We hold that it is not. 3. Whether including the $7,101 in petitioner's income is unfair discrimination. We hold that it is not. The parties submitted this case fully stipulated. Rule 122. Section references are to the Internal Revenue Code. Unless otherwise indicated, Rule references are to the Tax Court Rules of Practice and P

Plaintiffs did not assert a claim that any plaintiff developed PTSD as a result of any action by any defendant. Likewise, plaintiffs did not assert in their request for relief a claim related to personal physical injury or physical sickness caused by any defendant. 6 [*6] III. Interrogatories A. Roman As a part of the district court

12101 (2000); and (3) a State law claim based upon the failure to compensate for overtime in violation of California State regulations. In her California State court complaint, petitioner alleged four causes of action (based upon the same facts as the District Court case): (1) Discrimination on the basis of disability and failure to provide re

101-485 (II) at 28 (1990); see also 42 U.S.C.

II), at 28 (1990); see also 42 U.S.C.

§12101 et seq.) or similar state or local statutes, or other- wise and all claims in tort or contract related to Employee's employment or to any acts or omissions of the Company involving Employee. THE RELEASE AND WAIVER SET FORTH IN PARAGRAPH 8 OF THIS AGREEMENT OR OTHERWISE IN THIS AGREEMENT DO NOT RELEASE OR WAIVE ANY CLAIM THAT MAY ARISE AFTER

12101 (1994)); Civil Rights Act of 1991, Pub. L. 102-166, sec. 102, 105 Stat. 1072 (current version at 42 U.S.C. sec. 1981a (1994)). Pertinent sections of the release read as follows: In exchange for the sums and benefits which you will receive pursuant to the terms of the * * * [ITO-II Program], J. Ray Phillips[2] (hereinafter "you") agrees t

Section 12101 et seq.; any and all rights or claims under the Age Discrimination in Employment Act, 29 U.S.C. Section 621, et seq.; any and all claims under the Employee Retirement Income Security Act, 29 U.S.C. Section 1001 et seq.; any and all claims under the Connecticut fair employment practices statutes, CGS §46a-60 et seq.; any and all contra

12101 (1994)); Civil Rights Act of 1991, Pub. L. 102-166, sec. - 8 - 102, 105 Stat. 1072 (current version at 42 U.S.C. sec. 1981a (1994)). See Phillips v. Commissioner, T.C. Memo. 1997-336, in which we elaborated on these provisions including the possible application to emotional distress arising from termination of employment. We think the r