Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Torts

University of Georgia School of Law

LLM Theses and Essays

Series

2007

Torts

Articles 1 - 1 of 1

Full-Text Articles in Law

Taxing Emotional Distress Recoveries: Does Murphy Show The Way?, Kaushal P. Mahaseth Jan 2007

Taxing Emotional Distress Recoveries: Does Murphy Show The Way?, Kaushal P. Mahaseth

LLM Theses and Essays

The taxability of recoveries of damages on account of emotional distress remains a complicated issue under the American federal income tax law. Recent developments due to a controversial decision by the D.C. Circuit Court of Appeals have further added fuel to this debate. Even if one were to argue the justifications of exempting such recoveries from income taxation, courts do not appear to be the very appropriate kind of forum. Congress can, and in fact does tax such recoveries and the constitutional basis of such power can hardly be doubted. As a result, appropriate changes in the statute only can …