United States DC Circuit

In suit to recover income taxes paid on compensatory damages for emotional distress and loss of reputation plaintiff was awarded in an administrative action she brought against her former employer, summary judgment for defendants is affirmed where: 1) plaintiff's compensatory award was not received on account of personal physical injuries, and therefore is not exempt from taxation; 2) the award is part of her "gross income," as defined by section 61 of the IRC; and 3) the tax upon the award is an excise and not a direct tax subject to the apportionment requirement of Article I, Section 9 of the Constitution.

Appellate Information

• Argued 04/23/2007
• Decided 07/03/2007
• Published 07/03/2007

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.