id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-307	Holcomb, Morgan L.	Taxing Anxiety	2022	38	.pdf	application/pdf	18071	972	58	Finally, and not of least importance, the tax preference for physical injuries has a gendered component: men, more than women, recover damages from physical injury, and therefore men, more than women, benefit from the tax rule in its current form.10 By taxing damages for physical injury just as we tax damages for nonphysical injury, we lessen the significance of this gendered distinction. Taxing Anxiety 99 Burditt v. Commissioner,121 for example, a settlement agreement allocated a portion of the settlement to physical damages.	cache/ftr-307.pdf	txt/ftr-307.txt