Legal Opinion
Chamberlain Ex Rel. Chamberlain v. United States
Court of Appeals for the Fifth Circuit
Decided February 18, 2005No. 03-31136PublishedCited by 19 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
Chad Chamberlain, by and through his parents Wilmer and Beverly Chamberlain, 1 brought suit against the United States seeking recovery of over one million dollars in income tax assessed against - prejudgment interest awarded in a personal injury lawsuit. The Chamberlains argued that prejudgment interest recovered in a personal injury suit is excluded from taxation by section 104(a)(2) of the Internal Revenue Code (“section 104(a)(2)”). The district court rejected their argument, finding that prejudgment interest received in a personal injury suit is not…
2Cases cited53 opinions
- Gertz v. Robert Welch, Inc.Supreme Court of the United States · 1974
- Helvering v. CliffordSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Morgan v. CommissionerSupreme Court of the United States · 1940
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3Cited by19 opinions
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Murphy v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2007
- Occidental Petroleum v. Wells FargoCourt of Appeals for the Fifth Circuit · 2024
- Sales v. Bailey (In re Bailey)United States Bankruptcy Court, N.D. Mississippi · 2016
- In Re Linerboard Antitrust LitigationDistrict Court, E.D. Pennsylvania · 2007
14 more not listed; retrieve them via the Exa API.