Amos v. Commissioner T.C. Memo.

2003-329 (2003)

Facts

P was employed as a television cameraman. P was operating a handheld camera during a basketball game between the Minnesota Timberwolves and the Chicago Bulls. Rodman, who was playing for the Chicago Bulls, landed on a group of photographers, including P, and twisted his ankle. Rodman then kicked P in the groin. P was taken by ambulance for treatment. P had experienced shooting pain to his neck immediately after having been kicked in the groin, but that such pain was subsiding. P was able to walk, but was limping and complained of experiencing pain. Medical personnel did not observe any other obvious signs of trauma. P had already been taking pain medication for a preexisting back condition. P immediately contacted Pearson, an attorney, who had experience in representing plaintiffs in personal injury lawsuits. P filed a police report claiming that Rodman had assaulted him. P sought medical treatment at the Veterans Affairs (VA) Medical Center. They took X-rays of P's back. P complained to the VA medical personnel about his groin area, but he did not advise them that he was experiencing any symptoms related to that complaint. They were unable to ascertain whether there was bruising around, P's groin area. P was given some pain medication and told to continue taking his other prescribed medications. Their report indicated that, except for certain disk problems that P had since at least as early as February 14, 1995, 'the vertebrae are intact and the remaining disk spaces are normal.' Part of the agreement was that P would not disparage or defame Rodman and keep all its terms confidential. A liquidated damages clause stated Rodman’s damages upon breach of the agreement by P would be $200k. P was also required to drop any charges with the police and that if any are brought, P will not cooperate. P excluded the $200k from his taxes. D issued a deficiency and P filed this petition.