C. Anthony Wolfe IV (J.D. 2013, Washington & Lee), Note, The Physical Consequences of Emotional Distress: The Need for a New Test to Determine What Amounts Are Excluded from Gross Income under Section 104(a)(2), 69 Wash. & Lee L. Rev. 2273 (2012):

Part II of this Note outlines the history of the “personal
injury” exclusion before Congress added the word “physical.” Part III discusses judicial opinions limiting the scope of
§ 104(a)(2)’s “on account of” language. Congress’s amendment to
§ 104(a)(2) is detailed in Part IV, and the circuit courts’
response to the amendment is discussed in Part V. Part VI of
this Note analyzes three Tax Court cases that illustrate the
struggle in applying the amended § 104(a)(2) exclusion.
To
remedy the confusion surrounding § 104(a)(2)’s exclusion since its
amendment, this Note proposes a new judicial test in Part VII. Finally, this Note concludes in Part VIII.