Tax
Oct. 5, 2006
Ruling Undermines Base of the Federal Income Tax System
FORUM COLUMN - By Ellen Aprill - In Murphy v. U.S., 05-5139, the U.S. Court of Appeals for the District of Columbia Circuit held in September that income taxation of awards for emotional distress and damage to reputation are unconstitutiona
Focus Column
By Ellen Aprill
In Murphy v. U.S., 05-5139, the U.S. Court of Appeals for the District of Columbia Circuit held in September that income taxation of awards for emotional distress and damage to reputation are unconstitutional. Many of us may be tempted to cheer for any defeat of the IRS. But if this decision continues to be good law, the consequences to our tax s...
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