1. Home
  2. Browse Decisions
  3. F.2d
  4. 835 F.2d
  5. 835 F.2d 67 (1987)
 

BENT v. C.I.R.

No. 87-1090.

835 F.2d 67 (1987)

James Edward BENT v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Decided December 15, 1987.

Opinion on Denial of Rehearing February 26, 1988.

Attorney(s) appearing for the Case

Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Bruce R. Ellisen, Tax Div., Dept. of Justice, Washington, D.C., for appellant.

James E. Bent, appellee pro se.

Before HIGGINBOTHAM, SLOVITER and MARIS, Circuit Judges.

Submitted Under Third Circuit Rule 12(6) August 14, 1987.

OPINION OF THE COURT

MARIS, Circuit Judge.

This appeal presents us with the question whether an amount received in settlement of the claim of James Edward Bent, the petitioner in the Tax Court and herein referred to as the taxpayer, for damages for violation of his rights under the First Amendment to freedom of speech is deductible from his taxable income under section 104(a)(2) of the Internal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases