Harris v. Comr., T.C. Memo. 2012-333

(petitioner's property destroyed in fire and petitioner received damage award as part of settlement of lawsuit; petitioner claimed that rash received from ash as result of fire and associated breathing problems and stress occurred; no doctor visited for treatment of alleged conditions; court determined that settlement intended to compensate taxpayer for property damage and income loss, and was not excludible under I.R.C. Sec. 104).