HART, J.
Section 104, Title 26, U. S. Code, provides as follows:
"(a) In general—Except in the case of amounts attributable to (and not in excess of) deductions allowed under Section 213 (relating to medical, etc., expense) for any prior taxable year, gross income does not include—
"* * *
"(2) the amount of any damages received (whether by suit or agreement) on account of personal injuries or sickness * * *." (Italics...
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