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sustained or might sustain for her emotional stress.4
Accordingly, the Court holds that no portion of the $54,000
settlement is excludable from gross income. Respondent,
therefore, is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
4Petitioner testified at trial that she developed narcolepsy
and extreme fatigue while working at Regions due to the stress of
her mistreatment. Petitioner, however, did not claim physical
sickness either in the language of her suit against Regions or in
her deposition with Regions’ counsel. The only physical ailments
petitioner claimed during her deposition were unrelated “female
problems”. Furthermore, petitioner stated in her deposition that
she was suing Regions solely for racial discrimination.
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