Included in/Excluded from Gross Income
a.	Patricia slips at a shopping mall and although she is not physically injured, she sues for compensatory damages. She received $1,500 for emotional distress.
b.	Sebastian is attacked and injured by an avid fan during a football game. He sued and received $6,000 in compensatory damages.
	In addition, Sebastian received $1,000 for emotional distress originating from the personal physical injury.
c.	As a result of a lawsuit, Calli and Sons, Inc. (a cash basis taxpayer) received $19,000 in unpaid, contested commissions revenue.
	In addition, Calli received $2,500 in punitive damages.
d.	Amzi received $3,000 from state workers' compensation due to a job-related injury.
e.	Carlton received compensatory damages of $9,000,000 from a hospital as a result of malpractice resulting from a surgery mishap that left him disabled.
	Carlton also received $400,000 for loss of income.