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The Taxation Of Defamation Recoveries: Toward Establishing Its Reputation, David D. Willoughby
The Taxation Of Defamation Recoveries: Toward Establishing Its Reputation, David D. Willoughby
Vanderbilt Law Review
This Recent Development advocates that courts adopt the Ninth Circuit's Roemer approach to determine the nature of dam-ages for injury to reputation by focusing on the attack rather than the effects of the injury, but suggests that courts replace the Ninth Circuit's reliance on state law with a uniform standard. Part II of this Recent Development traces the evolution of the personal in-jury exemption and the confusing judicial treatment that courts have accorded economic damages which result from personal injuries. Part III of this Recent Development discusses the most recent treatment of economic damages by examining the Tax Court's decisions …