Legal Opinion
Murphy v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided August 22, 2006No. 05-5139PublishedCited by 3 opinions
1Opinion of the Court
Opinion for the Court filed by Chief Judge GINSBURG.
GINSBURG, Chief Judge.
Marrita Murphy brought this suit to recover income taxes she paid on the compensatory damages for emotional distress and loss of reputation she was awarded in an administrative action she brought against her former employer. Murphy contends that under § 104(a)(2) of the Internal Revenue Code (IRC), 26 U.S.C. § 104(a)(2), her award should have been excluded from her gross income because it was compensation received “on account of personal physical injuries or physical sick ness.” In the alternative, she maintains §…
2Cases cited70 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Helvering v. CliffordSupreme Court of the United States · 1940
- United States v. MorrisonSupreme Court of the United States · 2000
- Rust v. SullivanSupreme Court of the United States · 1991
65 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2007
- Hawkins v. Comm'rUnited States Tax Court · 2007
- Clayton v. United StatesCourt of Appeals for the Fourth Circuit · 2007