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3 IRCInternal Revenue Code a IRC a IRC gross income IRC a IRC,,,,,

4 ,, IRC a personal physical injuriesphysical sickness punitive damages the Income Tax Act of b

5 personal injuries or sickness blegislative history human body damages for slander or libel of personal character damages for alienation of affections b physical injurieslost capital Eisner v. Macomber gain 10

6 11 Hawkins v. Commissioner 12 Eisner v. Macomber 13 Commissioner v. Glenshaw Glass Eisner v. Macomber Eisner v. Macomber restore

7 Commissioner v. Glenshaw Glass 14 Roemer v. Commissioner personal reputationbusiness or professional reputation Roemer v. Commissioner 17 personal injury IRC a 18 IRC a IRC a 19

8 IRC a physical injury or physical sickness 20 a 21 windfall 22 Murphy v. Unites States D.C. Circuit Court of Appeals

9 ,, IRC a Douglas Ginsburg IRC a IRC a IRC a 26 27

11 IRC a utilitysatisfaction IRC a recovery of capital 37 tax doctrine 38

12 human capital A

13 A B C D A A B IRC IRC b 49 a a a 50 IRC a

15 IRC a

16 58 a 59 atax expenditure 60 Clark v. Commissioner, B.T.A. () Stabley S. Surrey and Paul R. Macdaniel, Federal Income Taxation Cases and Materials () p.. Farmers & Merchants Bank v. Commissioner, F.d (th Cir. ). Revenue Act of, ch., sec. (b) (), Stat. (). b b a Op. Att y Gen., (). See, J. Martin Burke and Michael K. Friel, TAX TREATMENT OF EMPLOYMENT-RELATED PERSONAL INJURY AWARDS, Mont. L. Rev. () pp.. Solicitor s Memorandum. Solicitor s Memorandum. Eisner v. Macomber, U.S. (). Sol. Op., - C.B., (). Cited in William A. Klein etc, Federal Income Taxation Seventh Edition, Little Brown & Company Ltd () p..

17 wealth compensatory CLARK v. Commissioner, B.T.A. United States v. Burke, U.S. Miller v. Commissioner, T.C. Commissioner v. Miller, F.d T.C. (). F.d (th Cir. ). Marvin A. Chirelstein and Lawrence Zelenak, Federal Income Taxation 12th edition, Foundation Press () p.. Omnibus Budget Reconciliation Act of, Pub.L. No., Stat. ().

18 Small Business Job Protection Act of, Pub. L. No., Stat. (). Joint Committee on Taxation, General Explanation of Tax Legislation Enacted in the 104 th Congress, U.S. Government Printing Office () pp.. F.d (D.C. Cir. ) p.. Paul Caron, Murphy a Boon for Protestors Critics Say, Tax Notes (). F.d (D.C. Cir. ). Joseph M. Dodge, Taxes and Torts, Cornell L. Rev. () pp.,. HENRY C. SIMONS, PERSONAL INCOME TAXATION, the University of Chicago Press () p.. Thomas D. Griffith, Should tax norms be abandoned? Rethinking Tax Policy Analysis and the Taxation of Personal Injury Recoveries, Wis. L. Rev. (). Sol. Op., - C.B., (). Cited in William A. Klein etc, Federal Income Taxation Seventh Edition, Little Brown & Company Ltd () p.. Doyle v. Mitchell Bros. Co., U.S. (). William A. Klein and Joseph Bankman etc, Federal Income Taxation Fifteenth Edition, Wolters Kluwer () p.. Paul B. Stephan III, Federal Income Taxation and Human Capital, VA. L. REV., () pp.. Malcolm L. Morris, Taxing Economic Loss Recovered in Personal Injury Actions: Towards a Capital Idea?, U. FLA. L. REV. () p.. Chirelstein, supra note, p.. Starrels v. Commissioner, F.d, (th Cir. ). Green v. Commissioner, T.C. (); United States v. Garber, F.d (th Cir. ).

19 Mark W. Cochran, Should Personal Injury Damage Awards Be Taxed?, Case W. Res. () pp. ; Edward Yorio, The Taxation of Damages: Tax and Non- Tax Policy Considerations, CORNELL L. REV. () pp.. Chirestein, supra note, pp.,. Cochran, supra note, p.. Mark W. Cochran, supra note, pp.. Joseph M. Dodge, Taxes and Torts, Cornell L. Rev. (). Bertram Harnett, Torts and Taxes, N.Y.L. Rev. () p. ; Mark W. Cochran, supra note, p.. Estimates Of Federal Tax Expenditures For Fiscal Years (January, ) p..

20 61

22 ii

23 65 66

24 67

25 ii

27 71 72

28 73 74

29 Vol. No. () Vol. No. DHC -

30 IRC a 75

31 casualty loss 76

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