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FRANCISCO v. U.S.

No. 00-1802.

267 F.3d 303 (2001)

Charles FRANCISCO; Cecilia Francisco, Appellants, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Filed October 1, 2001.

Attorney(s) appearing for the Case

Don P. Foster, (Argued), Mary E. O'Laughlin, (Argued), Pepper Hamilton, LLP, Philadelphia, PA, Counsel for Appellant.

Tamara W. Ashford (Argued), Kenneth W. Rosenberg, Bruce R. Ellisen, United States Department of Justice, Washington, DC, Counsel for Appellee.

Arthur L. Bugay, Galfand Berger, Philadelphia, PA, Counsel for Amicus Appellant Pennsylvania Trial Lawyers Association.

Before BECKER, Chief Judge, AMBRO and STAPLETON, Circuit Judges.

OPINION OF THE COURT

AMBRO, Circuit Judge.

This tax case presents two questions. First, are "delay damages," received by the plaintiff in a personal injury tort action pursuant to Pennsylvania Rule of Civil Procedure 238, exempt from federal income taxation as damages "received on account of" a personal injury? 26 U.S.C. § 104(a)(2). Second, if delay damages are taxable, how should their amount be determined...

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