After numerous surgeries, medical appointments, prosthetic fittings and physical rehabilitation sessions, which caused him to incur significant medical expenditures, he decided to engage a personal injury attorney to sue the commuter train company.

At the end of a lengthy trial, verdict and subsequent appeal, Barton was awarded the following:

• $9 million for disability
• $8 million for disfigurement
• $10 million for pain and suffering
• $100 thousand for lost wages
• $2 million for medical expenses
• $900 thousand for punitive damages

His attorney received one-third of the total award based on a contingent fee, $10 million.

What are the tax effects of these awards and transactions? Cite IRS codes, laws, or regulations.