taxable year, gross income does not include— (2) the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness; ... 26 U.S.C.A. § 104(a)(2) (West 1993). Damages resulting from personal injuries encompass both physical and nonphysical injuries. Burke, — U.S. at-, 112 S.Ct. at 1871. Generally, the tax consequences of an award of damages depend on “the nature of the underlying injury.” Threlkeld v. Commissioner, 848 F.2d 81, 84 (6th Cir.1988). According to the Court in Burke, “In order to come within the § 104(a)(2) income exclusion, respondents therefore must show that ... the legal basis for their recovery of backpay, redresses a tort-like personal injury- , 810 F.2d 1094 (11th Cir.1987) (<HOLDING>). Shaw was awarded both back pay and liquidated
holding that liquidated damages under the adea are intended to punish and deter while contrasting them to the legislative purpose of liquidated damages under the fsla holding that liquidated damages under userra are punitive and therefore subject to trial by jury holding that because liquidated damages under the adea are punitive in nature a jurys award of state punitive damages and adea liquidated damages constitutes a double recovery and therefore reducing the total recovery by the amount of the liquidated damages award recognizing that liquidated damages under the flsa  are compensation not a penalty or punishment  holding that the legislative history under the act indicates that liquidated damages are intended to be punitive in nature