With no explanation, chose the best option from "A", "B", "C" or "D". we know of no basis for crafting a theory of estoppel based upon sworn statements in a tax return and will not explore such a theory sua sponte. 3 . The Court stated: It may hardly be disputed that each of the strikers resisted the captain and other officers in the free and lawful exercise of their authority and command, within the meaning of § 293, or that they combined and conspired to that end, within the meaning of § 292. Deliberately and persistently they defied direct commands to perform their duties in making ready for the departure from port. Id. at 40. 4 . Backpay awards for violations of the Act would appear to be the type of non-tort recovery that is taxable. See Commissioner of Internal Revenue v. Schleier, 515 U.S. 323, 337, 115 S.Ct. 2159, 132 L.Ed.2d 294 (1995) (<HOLDING>) 5 . We acknowledge that, as we discuss below,

A: holding that age discrimination is not a personal injury tort
B: holding that racial discrimination is a personal injury tort
C: holding that racial discrimination is not a personal injury tort
D: holding that settlement for backpay in age discrimination case was not excludable from taxpayers reported gross income because recovery for back wages does not satisfy the critical requirement of the irs tax code of being on account of any personal injury nor is it based upon tort or tort type rights
D.