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HAWKINS v. U.S.

No. 93-15828.

30 F.3d 1077 (1994)

Jack R. HAWKINS, Cynthia J. Hawkins, husband & wife, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 19, 1994.

Attorney(s) appearing for the Case

Gary R. Allen, Edward T. Perelmuter, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

Kenneth J. Whitehead, Phoenix, AZ, for plaintiffs-appellees.

Before GOODWIN, FERGUSON and TROTT, Circuit Judges.

Opinion by Judge GOODWIN; Dissent by Judge TROTT.

GOODWIN, Circuit Judge:

The government appeals a summary judgment granted in favor of Jack and Cynthia Hawkins ("the taxpayers"). The district court concluded that the taxpayers' punitive damage award was excludable from gross income as "damages received ... on account of personal injury." 26 U.S.C. § 104(a)(2). We reverse.

I.

The facts are undisputed. In 1979, Cynthia Hawkins crashed...

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