United States Fifth Circuit

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Benavides v. US, 06-40526

In a suit against the government seeking a refund for income taxes paid on a jury award of punitive damages received in a state wrongful death action, summary judgment for the government is affirmed as the district court properly found that the taxpayers could not exclude their punitive damages award from gross income under 26 U.S.C. section 104(c).

Appellate Information

  • Decided 08/17/2007
  • Published 08/20/2007


  • WIENER, Circuit Judge:, Before HIGGINBOTHAM, WIENER, and PRADO, Circuit Judges.


  • United States Fifth Circuit


  • For Appellant:
  • Farley P. Katz (argued), Strasburger & Price, San Antonio, TX, for Plaintiffs-Appellants., Rachel Ida Wollitzer (argued), Jonathan S. Cohen, U.S Dept. of Justice, Tax Div., App. Section, Washington, DC, Herbert W. Linder, U.S. Dept. of Justice, Tax Div., Dallas, TX, for U.S.

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