In Perez v. Commissioner, 144 T.C. No. 4 (Jan. 22, 2015), the Tax Court held that when a taxpayer receives sums of money in exchange for undergoing procedures to donate her eggs to infertile couples, and pursuant to the controlling contracts, the sums received were designated compensation for pain and suffering, such payments do not constitute compensation for pain and suffering, and therefore must be included in gross income.

See also the following:

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.