Legal Opinion
Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 22, 1983No. 82-7695PublishedCited by 107 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
Paul F. Roemer Jr. (Roemer) and Marcia E. Roemer appeal a decision of the United States Tax Court upholding a determination of deficiencies for their 1975 taxable year. Marcia E. Roemer is a party solely because she signed a joint income tax return with her spouse.
We must decide whether the defamation of an individual constitutes a personal injury for purposes of I.R.C. § 104(a)(2) (personal injury damages excludable from gross income). As we disagree with the tax court’s treatment of the lump-sum award of damages in a defamation suit, we reverse. FACTS
Paul F. Roemer…
2Cases cited22 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Burnet v. HarmelSupreme Court of the United States · 1932
- Crane v. CommissionerSupreme Court of the United States · 1947
17 more not listed; retrieve them via the Exa API.
3Cited by107 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Sheldon L. Wulf v. The City of Wichita, Gene Denton, and Richard LamunyonCourt of Appeals for the Tenth Circuit · 1989
- O'Gilvie v. United StatesSupreme Court of the United States · 1996
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Threlkeld v. CommissionerUnited States Tax Court · 1986
102 more not listed; retrieve them via the Exa API.