Legal Opinion
Mary Brabson v. United States
Court of Appeals for the Tenth Circuit
Decided January 11, 1996No. 94-1591PublishedCited by 23 opinions
1Opinion of the Court
COFFIN, Senior Circuit Judge.
In this ease, we must determine whether statutorily mandated prejudgment interest awarded in a personal injury suit is “damages received ... on account of personal injuries or sickness” within the meaning of § 104(a)(2) of the Internal Revenue Code. The district court, on the United States’ motion to dismiss, found for the taxpayer-appel-lees, Mary, Helen, and William Brabson (collectively the “Taxpayers” or “Brabsons”), and held that under Colorado law, prejudgment interest is an element of compensatory damages excludable from income under § 104(a)(2). See…
2Cases cited23 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Crane v. CommissionerSupreme Court of the United States · 1947
- United States v. BurkeSupreme Court of the United States · 1992
- Lyeth v. HoeySupreme Court of the United States · 1938
18 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Eric N. Umbach v. Commissioner of Internal Revenue, Joseph D. Specking v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 2004
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Umbach v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
18 more not listed; retrieve them via the Exa API.