United States DC Circuit

Summary judgment for defendants, regarding taxpayer's claims under 26 U.S.C. section 104(a)(2), is vacated as, to the extent section 104(a)(2) permits the taxation of compensation for a personal injury, which compensation is unrelated to lost wages or earnings, that provision is unconstitutional.

Appellate Information

• Argued 04/23/2007
• Decided 08/22/2006
• Published 08/22/2006

Judges

• Before:  GINSBURG, Chief Judge, and ROGERS and BROWN, Circuit Judges.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• David K. Colapinto argued the cause for appellants.   With him on the briefs were Stephen M. Kohn and Michael D. Kohn., Richard R. Renner was on the brief for amici curiae No FEAR Coalition, et al. in support of appellants.


• For Appellees:
  
• Gilbert S. Rothenberg, Attorney, U.S. Department of Justice, argued the cause for appellees.   With him on the brief were Jeffrey A. Taylor, U.S. Attorney, Richard T. Morrison, Deputy Assistant Attorney General, and Kenneth L. Greene and Francesca U. Tamami, Attorneys.  Bridget M. Rowan, Attorney, entered an appearance.