(petitioner received income from settlement related to employment discrimination lawsuit and did not report it on basis that it was excluded under I.R.C. Sec. 104(a)(2) as compensation for physical injury or sickness; plaintiff claimed that harassment incurred during employment caused heart attack; Tax Court held that settlement agreement made no allocation for compensation for petitioner's physical injuries and employer didn't intend to compensate petitioner for physical sickness; Tax Court decision upheld - settlement agreement specified that payment was in return for dismissal of discrimination lawsuit).