United States Supreme Court.https://leagle.com/images/logo.png
Argued October 9, 1996.
Decided December 10, 1996.
Attorney(s) appearing for the Case
Stephen R. McAllister argued the cause for petitioners in No. 95-966. With him on the briefs were Robert M. Hughes, Jack D. Flesher, Gregory L. Franken, and David B. Sutton. Linda D. King argued the cause and filed briefs for petitioner in No. 95-977.
Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Days, Acting Solicitor General Dellinger, Assistant Attorney GeneralArgrett, Deputy Solicitor General Wallace, Kenneth L. Greene, and Kenneth W. Rosenberg.
Breyer, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, Souter, and Ginsburg, JJ., joined. Scalia, J., filed a dissenting opinion, in which O'Connor and Thomas, JJ., joined, p. 94.
United States Supreme Court.
Justice Breyer, delivered the opinion of the Court.
Internal Revenue Code § 104(a)(2), as it read in 1988, excluded from "gross income" the
"amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness. " 26 U. S. C. § 104(a)(2) (emphasis added).
The issue before us is whether this provision applies to (and thereby makes nontaxable...
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