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WESSON v. U.S.

No. 94-60198.

48 F.3d 894 (1995)

Ray L. WESSON, Estate of Ray Wesson, Deceased, E. Hall, Administrator, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 4, 1995.

Attorney(s) appearing for the Case

Frank J. Hammond, III, Watkins & Eager, Jackson, MS, Clyde H. Gunn, III, Corban & Gunn, Biloxi, MS, for appellant.

Edward T. Perelmuter, Gary R. Allen, Chief Appellate Section, Kenneth W. Rosenberg, Washington, DC, for appellee.

Before REYNALDO G. GARZA, DEMOSS and BENAVIDES, Circuit Judges.

REYNALDO G. GARZA, Circuit Judge:

The sole issue before this Court is whether punitive damages awarded in a bad faith cause of action under Mississippi law are excludable under 26 U.S.C. § 104(a)(2).1 We are not the first circuit to address this issue. The Ninth, Federal, and Fourth Circuits have held that punitive damages do not fall within the purview of § 104(a)(2).2 The

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