Document Type
Article
Publication Date
1-1994
Abstract
The author explains that in recent court opinions and commentaries concerning whether punitive damages are taxable, considerable weight has been given to a negative inference that appears to lurk in a 1989 amendment to the relevant code provision, section 104(a)(2). To the contrary, he argues, the legislative history of that amendment and the form that the bill had when it was reported out of the Conference Committee establish beyond doubt that no such inference is warranted.
Recommended Citation
Kahn, Douglas A. "Taxation of Punitive Damages Obtained in a Personal Injury Claim." Tax Notes 65, no. 4 (1994): 487-90.
Included in
Courts Commons, Legislation Commons, Supreme Court of the United States Commons, Taxation-Federal Commons
Comments
Reprinted with the permission of Tax Analysts.