Friday, March 9, 2007
The Government has filed its brief in the D.C. Circuit in Murphy v. IRS, 460 F.3d 79 (D.C. Cir. 8/22/06). The panel, which held that § 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, vacated its judgment and agreed to rehear the case, with oral argument scheduled for April 23, 2007.
For the taxpayer's brief, see here. For three excellent articles on Murphy, see:
For prior TaxProf Blog coverage of Murphy, see below the fold: