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Marrita-Murphy

More Murphy? Not so much.

16 October 2007

See, you thought that I was going to bring up the Murphy case. Again. But no. TaxProf blog is reporting that the Ninth Circuit in Polone v. Commissioner, No. 04-72672 (9th Cir. 10/11/07), aff’g T.C. Memo. 2003-339, expressly refused to “address whether amended § 104(a)(2) violates the Sixteenth Amendment.” Just saying.

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Here We Go Again.

18 August 2007

The attorneys for Marrita Murphy just aren’t going quietly. On August 17, 2007, they filed a Petition for Rehearing En Banc (available here as a pdf) for Ms. Murphy’s tax case. I’ve posted and posted and posted about the case on the blog previously. And that’s all I’m going to say about that. (hat tip: [...]

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Precedent, schmecedent.

7 July 2007

A federal appeals court ruled this week that awards for nonphysical injuries (emotional distress, for example) are taxable as income under the Constitution. That makes sense, right? It would – except that the same court ruled exactly the opposite about a year ago. Damages for personal injuries have been tax exempt for purposes of federal [...]

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