Legal Opinion
Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United States
Court of Appeals for the Ninth Circuit
Decided July 19, 1994No. 93-15828PublishedCited by 63 opinions
1Opinion of the Court
Opinion by Judge GOODWIN; Dissent by Judge TROTT.
GOODWIN, Circuit Judge:
The government appeals a summary judgment granted in favor of Jack and Cynthia Hawkins (“the taxpayers”). The district court concluded that the taxpayers’ punitive damage award was excludable from gross income as “damages received ... on account of personal injury.” 26 U.S.C. § 104(a)(2). We reverse.
I
The facts are undisputed. In 1979, Cynthia Hawkins crashed the taxpayers’ $8,000 car, totaling it. Ms. Hawkins and her hus*1079band (“the Hawkinses”) filed a claim with their insurer, Allstate Insurance Company (“Allstate”),…
2Cases cited29 opinions
- City of Newport v. Fact Concerts, Inc.Supreme Court of the United States · 1981
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Crandon v. United StatesSupreme Court of the United States · 1990
- United States v. BurkeSupreme Court of the United States · 1992
- United States v. PriceSupreme Court of the United States · 1960
24 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- In Re: The Exxon Valdez, Grant Baker, as Representatives of the Mandatory Punitive Damages Class v. Joseph Hazelwood, and Exxon Corporation Exxon Shipping Company, in Re: The Exxon Valdez, Grant Baker, as Representatives of the Mandatory Punitive Damages Class v. Exxon Corporation Exxon Shipping Company, and Joseph Hazelwood, Daniel R. Calhoun Bradford J. Chisholm David P. Clarke Thomas S. McAllister Phillip G. McCrudden Michael J. McClenaghan Guy Piercey Hugh Wisner Grant C. Baker Larry L. Dooley Kim J. Ewers John W. Herschleb Kent Herschleb David B. Horne Michael J. Owecke Gerald E. Thorne George A. Gordaoff Old Harbor Native Corporation Timberline, Inc. Barbara Brown John Foges Jamie L. Halladay Charles McMahon Jennifer Briggs Terri Mast Mark T. Coles Fred Galicano Mike Hollerbeke Kathy Bryan Vincent Libed Art Huddleston Opinion Robert Love Roxane Villaueva Marcelo Rombaoa Scott Hulbert Brian Gillis Frank Michael Carlson Elenor McMullen Native Village of Larsen Bay Native Village of Chenega Bay v. Exxon Corporation Exxon Shipping Company Joseph HazelwoodCourt of Appeals for the Ninth Circuit · 2001
- United States v. BakerCourt of Appeals for the Ninth Circuit · 1995
- United States v. SepulvedaCourt of Appeals for the Eleventh Circuit · 1997
- United States v. John Allen RootCourt of Appeals for the Eleventh Circuit · 2002
- UNITED STATES of America, Plaintiff-Appellee, v. Larry Joseph LEWIS, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1995
58 more not listed; retrieve them via the Exa API.