Paul L. Caron

Monday, April 23, 2007

D.C. Circuit Hears Oral Argument Today in Murphy Rehearing

The original D.C. Circuit panel (Chief Judge Ginsburg and Circuit Judges Rogers and Brown) hears oral argument at 9:30 a.m. today in the rehearing in Murphy v. IRS, 460 F.3d 79 (D.C. Cir. 8/22/06). In its now-vacated opinion, the panel 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. For TaxProf Blog coverage of the briefing on rehearing, see:

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» Tax Impact of Tort Recoveries for Noneconomic Harm from TortsProf Blog
Paul Caron has a report looking forward to today's argument in the rehearing of the Murphy case. [Read More]

Tracked on Apr 23, 2007 4:11:03 AM

» D.C. Circuit Rehears Controversial Tax Case from ACSBlog: The Blog of the American Constitution Society
A three-judge panel of the D.C. Circuit rehears Murphy v. IRS today. Murphy originally held that Congress could not constitutionally tax certain forms of income, but was vacated after it was widely criticized by tax law experts who likened the... [Read More]

Tracked on Apr 23, 2007 10:54:05 AM

» Tax treatment of noneconomic damages from PointOfLaw Forum
The D.C. Circuit is again considering, in Murphy v. IRS, whether the Constitution constrains the taxability of damages for intangible personal injuries. Paul Caron has the links (via Childs).... [Read More]

Tracked on Apr 26, 2007 7:09:27 PM