Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

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Gina was falsely imprisoned as the result of an auto dealer's criminal complaint against her. Although the charges were later dropped, she was arrested and detained for approximately eight hours. She was not hurt or abused during the arrest and detention but she did see a psychologist for several sessions. She sued the auto dealership for malicious prosecution and received a $25,000 settlement payment from the company. Can Gina exclude the settlement payment from income