- 7 - 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.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011