1. What famous landmark case from the Supreme Court ruled that punitive damages for fraud and antitrust violations were taxable?

2. What did congress do in 1996 to remedy the confusion whether settlements are taxable or not taxable?

3. What damages are exempted under IRC Section 104?

4. Is emotional distress considered exempt under IRC Section 104?

5. Find a T.C. Memo in 2010 that supports a position where emotional distress qualifies as a physical injury or sickness.