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ESTATE OF MOORE v. C.I.R.

No. 94-40482.

53 F.3d 712 (1995)

ESTATE OF Chester H. MOORE, Deceased, Caledonia Moore, Executrix, and Caledonia Moore, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

June 2, 1995.

Attorney(s) appearing for the Case

David L. Jordan, Acting Chief Counsel, IRS, K.W. Rosenberg, Gary R. Allen, Chief, Appellate Section, Tax Div., Kenneth L. Green, U.S. Dept. of Justice, Washington, DC, for appellant.

Robert T. Cain, Lufkin, TX, for appellee.

Before WISDOM, WIENER, and PARKER, Circuit Judges.

ROBERT M. PARKER, Circuit Judge:

The Commissioner of Internal Revenue (the Commissioner) appeals from a decision of the United States Tax Court that punitive damages awarded under Texas law in a malicious prosecution suit are excludable from gross income under 26 U.S.C. § 104(a)(2).1 After this case was briefed and argued, we released our opinion in Wesson v. U.S., 48 F.3d 894 (5th Cir.1995...

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