TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, March 19, 2008

Government Files Brief in Opposition to Cert. Petition in Murphy

The Government yesterday filed its brief in opposition to the petition for certiorari filed by the taxpayer in Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 7/3/07):

The court of appeals correctly concluded that compensatory damages received for emotional distress and loss of professional reputation qualify as taxable “gross income” under Section 61(a) of the Internal Revenue Code, 26 U.S.C. 61(a). Its decision does not conflict with any decision of this Court or of any other court of appeals. Further review is unwarranted.

(Hat Tip: Marshall Chriswell.)  Prior TaxProf coverage:

http://taxprof.typepad.com/taxprof_blog/2008/03/government-file.html

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The taxpayer in the controversial Murphy decision asked the U.S. Supreme Court to review the case. The TaxProf reports that... [Read More]

Tracked on Mar 19, 2008 6:00:20 AM

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