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C.I.R. v. MILLER

No. 89-1851.

914 F.2d 586 (1990)

COMMISSIONER OF INTERNAL REVENUE, Plaintiff-Appellant, v. Bonnie A. MILLER, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided September 21, 1990.

Attorney(s) appearing for the Case

Ann Belanger Durney, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Laura Marie Conley O'Hanlon, Tax Div., U.S. Dept. of Justice, Washington, D.C., on brief) for plaintiff-appellant.

S. Ronald Ellison, Fedder and Garten, P.A., Baltimore, Md., argued (Kenneth D. Pack, Fedder and Garten, P.A., Baltimore, Md., on brief), for defendant-appellee.

Before RUSSELL and MURNAGHAN, Circuit Judges, and TILLEY, United States District Judge for the Middle District of North Carolina, sitting by designation.

MURNAGHAN, Circuit Judge:

The question presented in the case before us is whether the portion of a defamation action settlement properly attributed to punitive damages is excludable from gross income pursuant to 26 U.S.C. § 104(a)(2).

I

Bonnie A. Miller succeeded in obtaining a large settlement of two lawsuits brought for defamation and intentional infliction of emotional distress. The ad damnum for the first of the two suits, which Miller...

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