United States Third Circuit

The personal injury exemption of 26 USC 104(a)(2) does not extend to "delay damages" under Pennsylvania Rule of Civil Procedure 238 and thus the recovery of those damages by taxpayers is taxable.

Appellate Information

• Argued 02/05/2001
• Decided 10/01/2001
• Published 10/01/2001

Judges

• Before BECKER, Chief Judge, AMBRO and STAPLETON, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Don P. Foster, (Argued), Mary E. O'Laughlin, (Argued), Pepper Hamilton, LLP, Philadelphia, PA, Counsel for Appellant., Arthur L. Bugay, Galfand Berger, Philadelphia, PA, Counsel for Amicus Appellant Pennsylvania Trial Lawyers Association.


• For Appellees:
  
• Tamara W. Ashford (Argued), Kenneth W. Rosenberg, Bruce R. Ellisen, United States Department of Justice, Washington, DC, Counsel for Appellee.