- 7 - compensation for her personal physical injury in that she suffered “pain and suffering from not being able to pay my bill, not being able to work and knowing the fact that I was discriminated against”. Further, petitioner argues that the damage award was additional compensation for her injuries when she slipped on grease at work. Petitioner reasons that, if Dobbs had not sexually discriminated against her, Dobbs would not have placed her on the on-call list and assigned her to a position where she received physical injuries. The flush language of section 104(a) provides that “For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness.” Thus, assuming petitioner did receive damages for her pain and suffering as a result of the employment discrimination, they would not be excludable under section 104(a)(2). As to her personal physical injury, Dobbs compensated petitioner in a separate workmen’s compensation claim brought by her, and we decline to follow petitioner’s tenuous nexus between the discrimination and the personal injury. We find that petitioner failed to establish that any amount of the settlement proceeds was based on personal physical injuries or sickness, and, thus, hold that the $71,600 damage award is not excludable under section 104(a)(2).Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011