Add to ORKGThe author examines the admissibility of evidence showing the effect of the exemption from federal income tax on damage awards for lost earnings. He includes a procedure for incorporating income tax considerations into the calculation of the present value of an inflation-adjusted, lost earnings award. Also analyzed, under both federal and Florida law, is the propriety of a jury instruction that no part of a lost earnings award is subject to federal income tax
In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of pers...
The present value of future wage losses represent an important part of the total economic loss that ...
Exclusion of Damages Derived from Personal Injury Settlements: Tax-Planning Considerations in Light ...
The author examines the admissibility of evidence showing the effect of the exemption from federal i...
The United States Court of Appeals for the Third Circuit has held that in personal injury actions tr...
The Internal Revenue Code enacted in 1954 has continued the 1939 Code provision of law that damages ...
The practical aspects of instructing a jury that the amount of its verdict in a personal injury case...
The Internal Revenue Code (Code) sweeps into gross income all income from whatever source derived, ...
This Note compares recent circuit cases reaching different opinions on whether punitive damages rece...
The exclusion of personal injury damage awards from gross income is inconsistent with established pr...
The author explains that in recent court opinions and commentaries concerning whether punitive damag...
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has cen...
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injur...
The income tax status of damage awards in personal injury actions assumes greater importance as liti...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of pers...
The present value of future wage losses represent an important part of the total economic loss that ...
Exclusion of Damages Derived from Personal Injury Settlements: Tax-Planning Considerations in Light ...
The author examines the admissibility of evidence showing the effect of the exemption from federal i...
The United States Court of Appeals for the Third Circuit has held that in personal injury actions tr...
The Internal Revenue Code enacted in 1954 has continued the 1939 Code provision of law that damages ...
The practical aspects of instructing a jury that the amount of its verdict in a personal injury case...
The Internal Revenue Code (Code) sweeps into gross income all income from whatever source derived, ...
This Note compares recent circuit cases reaching different opinions on whether punitive damages rece...
The exclusion of personal injury damage awards from gross income is inconsistent with established pr...
The author explains that in recent court opinions and commentaries concerning whether punitive damag...
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has cen...
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injur...
The income tax status of damage awards in personal injury actions assumes greater importance as liti...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of pers...
The present value of future wage losses represent an important part of the total economic loss that ...
Exclusion of Damages Derived from Personal Injury Settlements: Tax-Planning Considerations in Light ...