Legal Opinion
O'Gilvie v. United States
Court of Appeals for the Tenth Circuit
Decided September 19, 1995No. Nos. 94-3004, 94-3031 and 94-3058PublishedCited by 1 opinion
1Opinion of the Court
LOGAN, Circuit Judge.
The substantive issue raised in these consolidated appeals is whether punitive damages recovered in a case involving physical injury are excluded from gross income under § 104(a)(2) of the Internal Revenue Code (I.R.C.), 26 U.S.C. § 104(a)(2), a question which has split the circuits four to one.1 We *1552must also decide three threshold questions relating to our appellate jurisdiction.
I
The punitive damages that are the subject of these appeals were awarded in a products liability action filed after Betty O’Gilvie died of toxic shock syndrome. Her widower, Kelly M. O’Gilvie,…
2Cases cited27 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Crandon v. United StatesSupreme Court of the United States · 1990
- King v. St. Vincent's HospitalSupreme Court of the United States · 1991
- United States v. BurkeSupreme Court of the United States · 1992
- Badaracco v. CommissionerSupreme Court of the United States · 1984
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