Legal Opinion
Charles Francisco Cecilia Francisco v. United States
Court of Appeals for the Third Circuit
Decided October 1, 2001No. 00-1802PublishedCited by 32 opinions
1Opinion of the Court
OPINION OF THE COURT
AMBRO, Circuit Judge.
This tax case presents two questions. First, are “delay damages,” received by the plaintiff in a personal injury tort action pursuant to Pennsylvania Rule of Civil Procedure 238, exempt from federal income taxation as damages “received on account of’ a personal injury? 26 U.S.C. § 104(a)(2). Second, if delay damages are taxable, how should their amount be determined when the plaintiff has agreed to a post-verdict settlement that fails to allocate the recovery between compensation for the injury and delay damages?
We hold that the personal injury…
2Cases cited69 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- United States v. JanisSupreme Court of the United States · 1976
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Lyeth v. HoeySupreme Court of the United States · 1938
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3Cited by32 opinions
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Gerstenbluth v. Credit Suisse Securities (USA) LLCCourt of Appeals for the Second Circuit · 2013
- Chamberlain Ex Rel. Chamberlain v. United StatesCourt of Appeals for the Fifth Circuit · 2005
- University of Pittsburgh v. United StatesCourt of Appeals for the Third Circuit · 2007
- Harrison v. LaursenCourt of Appeals of Tennessee · 2003
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