(petitioner, a waitress, received payments in settlement of civil rights claims against employer and excluded them from income as received on account of physical injury or sickness; IRS claimed payments not excludible under I.R.C. Sec. 104(a)(2) because they were labeled as wages and emotional distress rather than as being related to any physical injury or sickness; also, settlement did not indicate that petitioner incurred any non reimbursed medical expenses).