Legal Opinion
Elizabeth A. Reese v. United States
Court of Appeals for the Federal Circuit
Decided May 16, 1994No. 93-5199PublishedCited by 44 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
Elizabeth A. Reese appeals from a decision of the United States Court of Federal Claims denying her motion for summary judgment and granting the United States’ cross-motion for summary judgment. Reese v. United States, 28 Fed.Cl. 702 (1993). Because punitive damages received in settlement of civil litigation are not excludable from a taxpayer’s “gross income” subject to federal income tax under section 104(a)(2) of the Internal Revenue Code, 26 U.S.C. § 104(a)(2) (1987), we affirm.
BACKGROUND
The facts of this ease are undisputed. On March 11, 1985, Reese filed suit…
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
- King v. St. Vincent's HospitalSupreme Court of the United States · 1991
- United States v. BurkeSupreme Court of the United States · 1992
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3Cited by44 opinions
- Daka, Inc. v. BreinerDistrict of Columbia Court of Appeals · 1998
- Bagley v. CommissionerUnited States Tax Court · 1995
- Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Estate of Moore v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
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