Marrita Murphy and Daniel J. Leveille v. Internal Revenue Service and United States of America

« When Worlds Collide | Main | Section 16 »

Aug25

August 25, 2006

The following is provided for information purposes, and not meant to be legal advice.

On August 22, 2006, in Marrita Murphy and Daniel J. Leveille v. Internal Revenue Service and United States of America, the United States Court of Appeals for the District of Columbia Circuit held that Internal Revenue Code (IRC) Section 104(a)(2) was unconstitutional in permitting the taxation of compensation for a non-physical personal injury that was not related to lost wages.

For instance, emotional distress with no physical issues was not considered a physical injury. An individual receiving damages for emotional distress would not be required to include the damages in taxable gross income unless there was medical care for the injuries.

The court ruled that the government must refund the taxes the taxpayer paid on the personal injury award plus interest. The Murphy case is binding only in the District of Columbia Circuit.

related entries

IRS Safe Harbor Nov 17, 2007
Incentive Stock Options Limit Oct 31, 2007
Section 409A Transition Relief Oct 27, 2007
IRA Accounts Sep 29, 2007
September 2007 Section 409A Update Sep 28, 2007

0 Comments/Trackbacks

submit a trackback

TrackBack URL for this entry:

Comment Preview

« When Worlds Collide | Main | Section 16 »

Advertise

Related Resources

Advertise Here

Current News

Press Releases

resources

Bookmark this Page
Write for us
About us
Team
Contact
Subscribe
Advertise
Network Map
Privacy
Disclaimer

Support This Blog

Know More Media - Legal

know more media network

View Network Map

Network Feed List (OPML)

Know More Media Network
Feed

we support unitus

PRWeb

Influencer

CompanyCounselor is a member of the Know More Media network of business related blogs.

Here are some current headlines from some of our business publications:

ProductivityGoal

CallCenterScript

AdHurl

TheBizofKnowledge

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 619

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 620

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 621

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 622

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 737

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 738

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 739

Warning: date() expects parameter 2 to be long, string given in /usr/www/users/chrisycm/kmm-network/includes/rss2html/rss2html.php on line 740

Devoted to Corporate Attorneys, Corporate Lawyers, and Corporate Counsel

related entries

0 Comments/Trackbacks

submit a trackback

post a comment

Comment Preview

Advertise

Related Resources

recent comments

sponsored ads

topics

subscribe