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BRABSON v. U.S.

No. 94-1591.

73 F.3d 1040 (1996)

Mary BRABSON, et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

January 11, 1996.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, Attorney, Tax Division, Department of Justice (Ann B. Durney, Attorney, Department of Justice, with him on brief), Washington, DC, for Defendant-Appellant.

W. Thomas Beltz (H. William Mahaffey with him on the brief, of Rothgerber, Appel, Powers & Johnson), Colorado Springs, Colorado, for Plaintiffs-Appellees.

Before SEYMOUR, COFFIN and McKAY, Circuit Judges.

COFFIN, Senior Circuit Judge.

In this case, we must determine whether statutorily mandated prejudgment interest awarded in a personal injury suit is "damages received ... on account of personal injuries or sickness" within the meaning of § 104(a)(2) of the Internal Revenue Code. The district court, on the United States' motion to dismiss, found for the taxpayer-appellees, Mary, Helen, and William Brabson (collectively the "Taxpayers" or "Brabsons"), and held...

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