Jody Schoolcraft-Burkey - Page 10




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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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