tax law is stranger than truth

[quarrel]

From the real, actual instructions for tax schedule 540 (CA), which details differences between what California state considers taxable income and what the federal government does:

Line 21
f. Other (describe).
...
Ottoman Turkish Empire Settlement Payments. If you received settlement payments as a person persecuted by the regime that was in control of the Ottoman Turkish Empire from 1915 until 1923 your gross income does not include those excludable settlement payments, or interest, received by you, your heirs, or your estate for payments received on or after January 1, 2005.