...in any prior taxable year, amounts received, through accident or health insurance or under workman's compensation acts as compensation for personal injuries...agreement on account of such injuries or sickness, and amounts received as a pension, annuity, or similar allowance for personal injuries or sickness...

...section 23 (x) in any prior taxable year, amounts received through accident or health insurance or under workmen's compensation acts, as compensation...plus the amount of any damages received whether by snit or agreement on account of such Injuries or sickness, and amounts received as a pension, annuity,...

...section 23 (x) in any prior taxable year, amounts received through accident or health insurance or under workmen's compensation acts, as compensation...personal Injuries or sickness, plus the amount of any damnces received whether by suit or agreement on account of such injuries or sickness, and amounts...

...Section 104 (a) (2) of the Internal Revenue Code of 1954 provides that gross income does not include the amount of any damages received (whether by suit or agreement) on account of personal injuries or sickness, to the extent that such amounts are not attributable to deductions for...

...section 23 (x) in any prior taxable year, amounts received through accident or health insurance or under workmen's compensation acts, as compensation...received, whether by suit or agreement, on account of such PAGE] injuries or sickness, and amounts received as a pension, annuity, or similar allowance for personal...

...Insurance or under workmen's compensation nets, as compensation for personal injuries or sickness, phis the amount of any damages received whether by suit or agreement on account of such injuries or sickless, * * * ; The statute clearly distinguishes between ordinary and necessary expenses of a trade...

...amounts received under workmen's compensation acts as compensation for personal injuries or sickness; (2) n V$u + C2 5 P G O jHc U ] q x O ] ^G 3b M = bS Dp { puV %z" personal injuries or sickness ; (3) amounts received through accident or health insurance for personal...

...were not includible in the gross income of the employee, or (B) are paid by the employer); and (2) the amount of any damages received (whether by suit or agreement) on account of personal injuries or sickness; (4) amounts received as a pension, annuity, or similar allowance for...

...exemplary damages for fraud are gross income. Section 104(a)(2) of the Code excludes from gross income pon such disclosure notification is transmitted to the last known address personal injuries or sickness. Section 1.104-l(c) of the regulations provides that the term "damages...

...including interest. Section 104 (a) (2) of the Code provides, in part, that gross income does not include the amount of any damages received (whether by suit or agreement) on account of personal injuries. Section 1. 104-1 (c) of the Income Tax Regulations provides that the term "damages...