id	keyword
ftr-477	damages
ftr-477	court
ftr-477	income
ftr-477	injury
ftr-477	tax
ftr-477	section
ftr-477	tort
ftr-477	exclusion
ftr-477	commissioner
ftr-477	physical
ftr-477	104(a)(2
ftr-477	injury damages
ftr-477	cir
ftr-477	compensatory
ftr-477	tax court
ftr-477	injuries
ftr-477	victim
ftr-477	burke
ftr-477	cases
ftr-477	decision
ftr-477	claim