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• W228691418 abstract "The Court of Appeals for the District of Columbia Dec. 22, 2006, vacated its judgment from four months earlier in Murphy, Marrita v. IRS in which the court held that a lawsuit award for emotional distress was not taxable. The government had petitioned for an en banc hearing. Instead, a panel indicated it will rehear the case, with oral arguments set for April 23. The Internal Revenue Code imposes tax all regardless of its source, unless the is specifically excluded. One such exclusion provided by IRC section 104(a)(2) is for damages received account of physical injuries. Since not specifically excluded by section 104, damages that do not relate to physical injuries, such as those paid for emotional distress, typically are included in a taxpayer's and are subject to tax. Marrita Murphy challenged the constitutionality of taxing damages for nonphysical injuries. Murphy worked for the New York Air National Guard (NYANG). When she complained to state authorities that a NYANG airbase contained environmental hazards, NYANG retaliated by blacklisting her and giving poor recommendations to potential new employers. Because these acts were violations of the whistle-blower statutes, NYANG was ordered to pay the taxpayer damages in the amount of $70,000: $45,000 account of her emotional distress or mental anguish and $25,000 for the injury to her professional reputation. Murphy originally included the full amount of the damages in her gross and paid the appropriate taxes, but she later filed an amended return claiming a refund based the exclusion in section 104(a)(2) regarding damages received on account of personal physical injuries or physical sickness. After the IRS denied the claim, she filed a lawsuit in district court. The taxpayer first argued that the damages she received should be excluded under section 104 because she suffered from physical manifestations of her emotional injury. In the alternative, Murphy argued that damages paid with regard to nonphysical injuries are not income as the term has been defined by the U.S. Supreme Court. The district court ruled for the IRS, and Murphy appealed to the Court of Appeals for the District of Columbia. Result. For the taxpayer initially, although the D.C. Circuit vacated the judgment and will rehear the case. The Internal Revenue Code was amended in 1996 to provide that emotional distress is not treated as a physical injury or physical sickness for purposes of section 104; as a result all damages other than those for physical injury fall within the general inclusion rule of section 61. Murphy submitted evidence that as a result of NYANG's conduct she suffered from bruxism, a stress-related condition that caused her to grind her teeth, resulting in permanent damage to her teeth. …" @default.
• W228691418 created "2016-06-24" @default.
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• W228691418 date "2007-02-01" @default.
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• W228691418 title "Taxing Damages for Emotional Distress" @default.
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