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Have you been injured on the job?
In Bates v. Commissioner, TC Memo 2017-72, the Tax Court determined that an individual who received compensation because she was terminated for missing too many workdays due to a back injury could not exclude any of the settlement payments since the “origin of the claim” was discrimination and wrongful discharge, not the physical injury itself; in Rajcoomar V. Commissioner, TC Memo 2017-72, the Tax Court denied an exclusion for damages arising out of physical injury where his employer failed to make workplace accommodations for an injury, since the source of the claim was anti-discrimination laws; Maciujec v. Commissioner, TC Summary Opinion 2017-49 reached the same result where there was an allegation of sexual contact but not physical injury.
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