Legal Opinion
Rozpad v. Commissioner
Court of Appeals for the First Circuit
Decided August 26, 1998No. 98-1254, 98-1269PublishedCited by 71 opinions
1Opinion of the Court
SELYA, Circuit Judge.
These appeals require us to determine whether the appellants, Joseph and Kathleen Rozpad and Floriano and Angela DiBiasio, must pay federal income tax on portions of the monies they received after settling their respective medical malpractice cases. Pointing to earlier jury verdicts and ensuing judgments in the eases, the Commissioner of Internal Revenue (the Commissioner) determined that a portion of each settlement corresponded to prejudgment interest and assessed deficiencies based on the appellants’ failure to pay tax thereon. Despite the fact that the judgments to…
2Cases cited22 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner v. SchleierSupreme Court of the United States · 1995
- West Virginia v. United StatesSupreme Court of the United States · 1987
17 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Quint v. A.E. Staley Manufacturing Co.Court of Appeals for the First Circuit · 2001
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
- Chamberlain Ex Rel. Chamberlain v. United StatesCourt of Appeals for the Fifth Circuit · 2005
- Fresenius Medical Care Holdings, Inc. v. United StatesCourt of Appeals for the First Circuit · 2014
- Greer v. CommissionerUnited States Tax Court · 2000
66 more not listed; retrieve them via the Exa API.