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PEREZ v. COMMISSIONER

Docket No. 9103-12.

144 T.C. 51 (2015)

NICHELLE G. PEREZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 22, 2015.

Attorney(s) appearing for the Case

Richard A. Carpenter , Jody N. Swan , and Kevan P. McLaughlin , for petitioner.1

Terri L. Onorato , Robert Cudlip , Gordon Lee Gidlund , and Heather K. McCluskey , for respondent.

Nichelle Perez received $20,000 under contracts that she signed with a clinic before she underwent a prolonged series of painful injections and operations to retrieve her unfertilized eggs for transfer to infertile couples. The contracts said that she was being paid in compensation for her pain and suffering. The Code says that

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