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waste energy project and had contracts with certain counties.
Allegations of fraud with respect to those contracts were made,
and Mr. Barber was arrested on misdemeanor charges during early
1992. In connection with the investigation of those allegations,
during August 1992, a search pursuant to a warrant was conducted
of the offices of Mr. Barber, Mr. Barber's and petitioner's
attorney, and their accountant. Records were taken by the
district attorney who conducted the search, but petitioner did
not receive an inventory of the items taken. Mr. Barber was
arrested on felony charges during December 1992. Mr. Barber,
however, was not incarcerated as a consequence of his arrests.
Mr. Barber was tried twice, first during March 1993 on the
misdemeanor charges and subsequently during March and April 1994
on the felony charges. Both trials resulted in acquittals.
Petitioner suffered emotional trauma as a result of Mr.
Barber's arrests, his trials, and the attendant publicity;
however, she continued to function normally in caring for her
sons and household, doing what she felt she had to do. Moreover,
petitioner was not hospitalized as a result of her trauma.
During that time, Mr. Barber also tried to continue his business,
which was adversely affected by the charges laid against him.
Mr. Barber, and his company did not file for bankruptcy and the
business subsequently recovered.
During 1993, Forms W-2 reporting information concerning
wages earned during 1992 were received by petitioner, as well as
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