1. Home
  2. Browse Decisions
  3. F.3d
  4. 24 F.3d
  5. 24 F.3d 228 (1994)
 

REESE v. U.S.

No. 93-5199.

24 F.3d 228 (1994)

Elizabeth A. REESE, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 16, 1994.

Attorney(s) appearing for the Case

David Shane Smith, Spotts, Smith & Fain, P.C., Richmond, VA, submitted for plaintiff-appellant. With him on the brief was John B. Nicholson.

Edward Perelmuter, Atty., Dept. of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen and Kenneth L. Greene, Attys.

Before NIES, LOURIE, and RADER, Circuit Judges.

LOURIE, Circuit Judge.

Elizabeth A. Reese appeals from a decision of the United States Court of Federal Claims denying her motion for summary judgment and granting the United States' cross-motion for summary judgment. Reese v. United States, 28 Fed.Cl. 702 (1993). Because punitive damages received in settlement of civil litigation are not excludable from a taxpayer's "gross income" subject to federal income tax under section 104(a)(2) of the Internal Revenue...

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