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O'GILVIE v. U.S.

Nos. 94-3004, 94-3031 and 94-3058.

66 F.3d 1550 (1995)

Kelly M. O'GILVIE, Plaintiff-Appellant/Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee/Cross-Appellant. UNITED STATES of America, Plaintiff-Appellant, v. Kevin M. O'GILVIE, Stephanie L. O'Gilvie, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

September 19, 1995.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, Tax Division (Loretta C. Argrett, Assistant Attorney General, and Kenneth L. Greene, Tax Division, of counsel: Randall K. Rathbun, United States Attorney, with him on the briefs), Department of Justice, Washington, DC, for U.S.

Linda D. King of Wilkinson & King, Wichita, KS, for O'Gilvies.

Before MOORE and LOGAN, Circuit Judges, and DAUGHERTY, District Judge.

LOGAN, Circuit Judge.

The substantive issue raised in these consolidated appeals is whether punitive damages recovered in a case involving physical injury are excluded from gross income under § 104(a)(2) of the Internal Revenue Code (I.R.C.), 26 U.S.C. § 104(a)(2), a question which has split the circuits four to one.1 We must also decide three threshold questions relating to our appellate...

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