Alain and Monique Massot - Page 18

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           in Massachusetts seeking personal injury damages for damaged                                
           reputation and emotional distress caused by Millipore’s conduct in                          
           terminating petitioner’s employment.  Moreover, we believe Millipore                        
           recognized that petitioner’s termination gave rise to potential                             
           causes of action under French law for termination without cause (a                          
           tort, in nature) as well as a potential recovery under the                                  
           collective bargaining agreement covering managers and engineers.                            
           Personal Injuries or Sickness                                                               
                 To prevail, petitioners must also prove that the proceeds                             
           received from Millipore were on account of personal injuries or                             
           sickness.  Personal injury includes both tangible and intangible                            
           harms.  See  Commissioner v. Schleier, 515 U.S. at 330 n.4.  These                          
           harms include pain and suffering, emotional distress, and harm to                           
           reputation or other consequential damages, such as embarrassment,                           
           humiliation, and mental anguish.  See United States v. Burke, 504                           
           U.S. at 239; Knevelbaard v. Commissioner, T.C. Memo. 1997-330.                              
                 On the basis of the documentary evidence and credible testimony                       
           in this case, we conclude that petitioner suffered serious and                              
           prolonged emotional and physical injury arising from Millipore’s                            
           termination. The abrupt manner in which Millipore terminated                                
           petitioner dramatically affected him, resulting in the decline of                           
           his physical and emotional well-being. He suffered emotional                                
           distress (embarrassment, humiliation, and mental anguish) manifested                        
           by both mental and physical symptoms, as well as harm to his                                

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