- 7 - sustained or might sustain for her emotional stress.4 Accordingly, the Court holds that no portion of the $54,000 settlement is excludable from gross income. Respondent, therefore, is sustained. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent. 4Petitioner testified at trial that she developed narcolepsy and extreme fatigue while working at Regions due to the stress of her mistreatment. Petitioner, however, did not claim physical sickness either in the language of her suit against Regions or in her deposition with Regions’ counsel. The only physical ailments petitioner claimed during her deposition were unrelated “female problems”. Furthermore, petitioner stated in her deposition that she was suing Regions solely for racial discrimination.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011