 The case dealt with a lump-sum settlement payment received in respect of a disputed claim under a disability insurance plan.The payment ostensibly represented both past disability benefits accruing to the time of the settlement and the taxpayer's foregone future benefits under the plan.The Court held that the portion of the lump-sum payment reflecting the taxpayer's future benefits was not made pursuant to the insurance plan because there was no obligation to make such a lump-sum payment under the terms of the plan.