Robert W. Wood (Wood & Porter, San Francisco) has published Is Post-Traumatic Stress Disorder Physical Injury for Tax Purposes,130 Tax Notes 961 (Mar. 7, 2011):
With the scope of § 104 often debated and litigated, a question exists as to the treatment of post-traumatic stress disorder (PTSD). Should a PTSD diagnosis make resulting damages tax free? With increased diagnoses of PTSD, these issues will arise more frequently.
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