Legal Opinion
O'Gilvie v. United States
Supreme Court of the United States
Decided December 10, 1996No. 95-966PublishedCited by 151 opinions
1Opinion of the CourtJustice Breyer
Internal Revenue Code § 104(a)(2), as it read in 1988, excluded from “gross income” the
“amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness” 26 U. S. C. § 104(a)(2) (emphasis added).
The issue before us is whether this provision applies to (and thereby makes nontaxable) punitive damages received by a plaintiff in a tort suit for personal injuries. We conclude that the punitive damages received here were not received “on account of” personal injuries; hence the provision does not apply, and…
2Cases cited24 opinions
- Gertz v. Robert Welch, Inc.Supreme Court of the United States · 1974
- Trans World Airlines, Inc. v. ThurstonSupreme Court of the United States · 1985
- Higgins v. SmithSupreme Court of the United States · 1940
- United States v. BurkeSupreme Court of the United States · 1992
- Badaracco v. CommissionerSupreme Court of the United States · 1984
19 more not listed; retrieve them via the Exa API.
3Cited by151 opinions
- Lewis v. Humboldt Acquisition Corp., Inc.Court of Appeals for the Sixth Circuit · 2012
- Rousey v. JacowaySupreme Court of the United States · 2005
- Conrad L. Hoever v. R. MarksCourt of Appeals for the Eleventh Circuit · 2021
- Rice v. CertainTeed Corp.Ohio Supreme Court · 1999
- Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1997
146 more not listed; retrieve them via the Exa API.