TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Wednesday, March 28, 2007

Taxpayer Files Reply Brief in Murphy

With the taxpayer's filing of its reply, the briefing is now complete in preparation for the April 23 oral argument in the D.C. Circuit panel's rehearing in Murphy v. IRS, 460 F.3d 79 (D.C. Cir. 8/22/06).  In its now-vacated opinion, the panel held that ยง 104(a)(2) is unconstitutional under the 16th Amendment as applied to a recovery for a non-physical personal injury unrelated to lost wages or earnings.

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