- 12 - the emotional distress claim, we find that $12,450 of the amount in dispute is not excludable under section 104(a)(2). We do, however, hold that $1,257,500 is so excludable. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12Last modified: November 10, 2007