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DELANEY v. C.I.R.

No. 95-2066.

99 F.3d 20 (1996)

Joseph P. DELANEY and Jane H. Delaney, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided November 1, 1996.

Attorney(s) appearing for the Case

Kimberly L. O'Brien, with whom Justin S. Holden and Justin S. Holden & Associates, Inc., Providence, RI, were on brief for petitioners, appellants.

Kevin M. Brown, Attorney, Tax Division, Department of Justice, with whom Loretta C. Argrett, Assistant Attorney General, and Gary R. Allen and Bruce R. Ellisen, Attorneys, Tax Division, Department of Justice, Washington, DC, were on brief for respondent, appellee.

Before TORRUELLA, Chief Judge, CYR and LYNCH, Circuit Judges.

CYR, Circuit Judge.

Joseph J. and Jane H. Delaney ("appellants" or "the Delaneys") challenge a United States Tax Court ruling upholding a determination by the Commissioner of Internal Revenue that a portion of their $250,000 settlement recovery in a tort-based action for personal injuries is subject to federal income tax as statutory prejudgment interest. We affirm the Tax Court ruling, without deciding whether prejudgment interest is ever excludable as "damages received...

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