Legal Opinion
Murphy v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided July 3, 2007No. 05-5139PublishedCited by 24 opinions
1Opinion of the Court
Opinion for the Court filed by Chief Judge GINSBURG.
On Rehearing
GINSBURG, Chief Judge:
Marrita Murphy brought this suit to recover income taxes she paid on the compensatory damages for emotional distress and loss of reputation she was awarded in an administrative action she brought against her former employer. Murphy contends that under § 104(a)(2) of the Internal Revenue Code (IRC), 26 U.S.C. § 104(a)(2), her award should have been excluded from her gross income because it was compensation received “on account of personal physical injuries or physical sickness.” She also maintains that, in…
2Cases cited58 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Almendarez-Torres v. United StatesSupreme Court of the United States · 1998
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Vermont Agency of Natural Resources v. United States Ex Rel. StevensSupreme Court of the United States · 2000
- Stone v. Immigration & Naturalization ServiceSupreme Court of the United States · 1995
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3Cited by24 opinions
- Reading v. United StatesDistrict Court, District of Columbia · 2007
- John Doe v. Fed. Election Comm'nCourt of Appeals for the D.C. Circuit · 2019
- United Airlines, Inc. v. TSACourt of Appeals for the D.C. Circuit · 2021
- Wells v. Comm'rUnited States Tax Court · 2010
- Hawkins v. Comm'rUnited States Tax Court · 2007
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