Jason Deruler was diagnosed with depression three years ago. Since stress increases the symptoms, he left his public accounting job to become an accountant at a manufacturing firm. His symptoms subsided substantially after this move. Then last year, the firm hired a new accounting manager, Sheila, who is very high-strung and demanding. Worst yet, Jason uncovers that Shelia is double billing customers that she believes will not notice the overcharges. All of this causes Jason to suffer a recurrence of his depression and he copes with his issues by overeating. Because of his eating habits and resulting obesity, Jason suffers insomnia, nausea, and migraines such that his doctor recommends he take a leave of absence, which he does. Shelia fires Jason and Jason sues. When the settlement payment is made for wrongful discharge, Jason receives back wages, attorney fees of $100,000; and $50,000 identified ambiguously in the lawsuit as nonemployee compensation. Can Jason exclude the $50,000 as a payment for sickness or injury?

I know that IRC 104 explains this case but, can you provide and Federal Rulings or Federal Tax Cases to aid in the reasoning?