Add to ORKGThe United States Court of Appeals for the Third Circuit has held that in personal injury actions trial courts must instruct the jury, upon request of counsel, that any award is not subject to federal income taxes, and therefore, it should not add or subtract taxes in fixing the amount of such award. Domeracki v. Humble Oil & Refining Company, 443 F.2d 1245 (3d Cir. 1971)
In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of pers...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
The scope of the personal injury exclusion under Internal Revenue Code § 104(a)(2) has been signific...
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 author examines the admissibility of evidence showing the effect of the exemption from federal i...
This Recent Development advocates that courts adopt the Ninth Circuit\u27s Roemer approach to determ...
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...
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injur...
Exclusion of Damages Derived from Personal Injury Settlements: Tax-Planning Considerations in Light ...
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has cen...
The income tax status of damage awards in personal injury actions assumes greater importance as liti...
In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of pers...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
The scope of the personal injury exclusion under Internal Revenue Code § 104(a)(2) has been signific...
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 author examines the admissibility of evidence showing the effect of the exemption from federal i...
This Recent Development advocates that courts adopt the Ninth Circuit\u27s Roemer approach to determ...
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...
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injur...
Exclusion of Damages Derived from Personal Injury Settlements: Tax-Planning Considerations in Light ...
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has cen...
The income tax status of damage awards in personal injury actions assumes greater importance as liti...
In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of pers...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
The scope of the personal injury exclusion under Internal Revenue Code § 104(a)(2) has been signific...