Legal Opinion
Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United States
Court of Appeals for the Fifth Circuit
Decided May 4, 1995No. 94-60198PublishedCited by 37 opinions
1Opinion of the Court
REYNALDO G.' GARZA, Circuit. Judge:
The sole issue before this Court is whether punitive damages awarded in a bad faith cause of action under Mississippi law are excludable under 26 U.S.C. § 104(a)(2). 1 We are not the first circuit to address this issue. The Ninth, Federal, and Fourth Circuits have held that punitive damages do not fall within the purview of § 104(a)(2). 2 The Sixth Circuit, departing from this majority position, held that punitive damages are ex-cludable. 3 For the reasons discussed below, we join our brethren of the Ninth, Federal, and Fourth Circuits in holding that…
2Cases cited29 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Crandon v. United StatesSupreme Court of the United States · 1990
- United States v. BurkeSupreme Court of the United States · 1992
- United States v. PriceSupreme Court of the United States · 1960
- Immigration & Naturalization Service v. National Center for Immigrants' Rights, Inc.Supreme Court of the United States · 1991
24 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Barbara Allen v. R & H Oil & Gas Company, Farrar Oilfield Service and Equipment Co., and Tri-State Oil Services, Inc., Tri-State Oil Services, Inc.Court of Appeals for the Fifth Circuit · 1995
- Bagley v. CommissionerUnited States Tax Court · 1995
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Jeannette D. Brown v. Tommy G. Thompson, Secretary, Department of Health and Human Services, Virginia Trial Lawyers Association, Amicus SupportingCourt of Appeals for the Fourth Circuit · 2004
- Elton E. Dotson and Alrethia Dotson v. United StatesCourt of Appeals for the Fifth Circuit · 1996
32 more not listed; retrieve them via the Exa API.