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O'Gilvie v. United States

Docket No.: 95-966
Argued: October 9, 1996
Decided: December 10, 1996
Consolidated with: No. 95-977

Topics:

Internal Revenue Code, Federal Taxation, Federal Taxation, ADEA, Age Discrimination in Employment Act, Civil Rights Act, Civil Rights Act of 1964, Discrimination in Employment, Internal Revenue Code, Title VII

PartyNames: Kevin M. O'GILVIE and Stephanie L. O'Gilvie, minors, Petitioners, v. UNITED STATES. Kelly M. O'GILVIE, Petitioner, v. UNITED STATES.
Petitioner: O'Gilvie
Respondent: United States

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT
Citation: 66 F.3d 1550
Lower Court Decision
Supreme Court Docket

O'Gilvie
v.
United States
519 U.S. 79 (1996)
Other Citations: 117 S.Ct. 452136 L.Ed.2d 454 (519 U.S. 7
Question:

Does the exclusionary provision of 26 USC section 104(a)(2), which excludes from gross income the "amount of any damages received... on account of personal injuries or sickness," apply to punitive damages received by a plaintiff in a tort suit for personal injuries?

O'Gilvie v. United States
ORAL ARGUMENT

October 09, 1996

Holding: affirmed
Decision: Decision: 6 votes for United States, 3 vote(s) against
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