Blackwood, et ux. v. Comr., T.C. Memo. 2012-190

(petitioner not entitled to exclude income from settlement from wrongful termination case against former employer under I.R.C. Sec. 104(a)(2); while claim based on tort-type rights, type of injuries petitioner suffered from did not qualify as physical injury or sickness as defined in the Code; petitioners injuries merely symptomatic of emotional distress; no substantial of amounts allegedly spent on medical care for emotional distress-related problems).