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as early as 1994. It is, therefore, highly unlikely that
Rockford could have intended to compensate petitioner for her
hypertension because those symptoms appeared before petitioner
suffered any alleged racial discrimination at work.
We hold that the $35,000 award for “emotional injuries” is
not excludable from gross income under section 104(a)(2).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011