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FRANCISCO v. U.S.

No. Civ.A. 98-2245.

54 F.Supp.2d 427 (1999)

Charles FRANCISCO and Cecilia Francisco v. UNITED STATES of America, Internal Revenue Service.

United States District Court, E.D. Pennsylvania.

June 22, 1999.

Attorney(s) appearing for the Case

Jeffrey Cooper, Mesirov Gelman Jaffe, Cramer & Jamieson, Phila, PA, for plaintiff.

Angelo A. Frattarelli, AUSA, U.S. Dept of Justice, Trial Attorneys, Tax Div., Washington, DC, for defendant.

MEMORANDUM

ANITA B. BRODY, District Judge.

This case presents two major questions: (1) in general, are delay damages, awarded by Pennsylvania courts to certain prevailing plaintiffs in personal injury cases, excludable from gross income under section 104(a)(2) of the Internal Revenue Code, and as a corollary, are they excludable from income when awarded as part of a settlement reached subsequent to a jury verdict; and (2) if not excludable, did the...

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