Legal Opinion
James Edward Bent v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 26, 1988No. 87-1090PublishedCited by 89 opinions
1Opinion of the Court
OPINION OF THE COURT
MARIS, Circuit Judge.
This appeal presents us with the question whether an amount received in settlement of the claim of James Edward Bent, the petitioner in the Tax Court and herein referred to as the taxpayer, for damages for violation of his rights under the First Amendment to freedom of speech is deductible from his taxable income under section 104(a)(2) of the Internal Revenue Code of 1954. The Tax Court in a well-reasoned opinion by Judge Chabot, 87 T.C. 236 (1986), held that the sum in question was so deductible. The Commissioner of Internal Revenue, herein referred…
2Cases cited6 opinions
- Carey v. PiphusSupreme Court of the United States · 1978
- Memphis Community School District v. StachuraSupreme Court of the United States · 1986
- Crane v. CommissionerSupreme Court of the United States · 1947
- Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Bent v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by89 opinions
- Sheldon L. Wulf v. The City of Wichita, Gene Denton, and Richard LamunyonCourt of Appeals for the Tenth Circuit · 1989
- Carl Johnston v. Harris County Flood Control DistrictCourt of Appeals for the Fifth Circuit · 1989
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Robinson v. CommissionerUnited States Tax Court · 1994
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
84 more not listed; retrieve them via the Exa API.