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Commissioner, 105 T.C. 396, 406 (1995), affd. 121 F.3d 393 (8th
Cir. 1997).
Petitioner’s complaint does not specify the physical injury
he suffered as a result of MVEDC’s conduct. There is nothing in
the record to indicate that petitioner either suffered a
particular physical injury or physical sickness or informed MVEDC
that he was suffering from a particular physical injury or
physical sickness as a result of his discharge. In fact, the
settlement agreement does not refer to physical injury or physical
sickness. Rather, it enumerates other types of injuries such as
emotional pain, suffering, inconvenience, mental anguish, etc., as
well as injuries that petitioner never alleged, such as sexual
harassment and discrimination. Hence, it appears that MVEDC’s
intent in entering into the settlement agreement was to secure a
broad, general release from petitioner, rather than to compensate
him for physical injury or sickness.
Petitioner did not submit any medical records showing that he
received treatment for physical injuries, and the record is devoid
of any detailed description of what those injuries might have
been.5 In sum, we do not find any basis in this record upon which
5In a posttrial memorandum filed with the Court, petitioner
described having symptoms such as “anxiety, chronic pain (with
physical symptoms such as high blood pressure, increased pulse
and respiration), compulsions, delusions, denial and depression.”
Stress-related symptoms such as these relate to emotional
distress and not to physical sickness. See Lindsey v.
(continued...)
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