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Tort Reform And The Tax Code: An Opportunity To Narrow The Personal Injuries Exemption, Robert C. Illig
Tort Reform And The Tax Code: An Opportunity To Narrow The Personal Injuries Exemption, Robert C. Illig
Vanderbilt Law Review
The Internal Revenue Code (the "Code") defines income broadly to include wealth from almost every source, while at the same time exempting a number of items for various tax and public policy reasons. One such policy-based exemption is section 104(a)(2)-the Personal Injuries Exemption-which exempts from tax "any damages ... received on account of personal injuries or sickness." The Personal Injuries Exemption, however, exists in a state of disarray and needs amending. Since its inception, this exemption has lacked both clear definitions of its key terms and a sound theoretical foundation. Moreover, although courts traditionally read exemptions narrowly, they have interpreted …
Of Tort Reform And Millionaire Muggers: Should An Obscure Equitable Doctrine Be Revived To Dent The Litigation Crisis?, Robert A. Prentice
Of Tort Reform And Millionaire Muggers: Should An Obscure Equitable Doctrine Be Revived To Dent The Litigation Crisis?, Robert A. Prentice
San Diego Law Review
Few stories have more power to outrage than that of Bernard McCummings, the "millionaire mugger" who was awarded $4.3 million by a jury after he was shot by a police officer allegedly using excessive force. This Article focuses on an equitable doctrine which could bar recovery in cases like that of McCummings and, potentially, in a much broader range of cases. The equitable doctrine, "ex turpi causa non oritur actio," means essentially that a person who has committed an illegal or immoral act may not bring a lawsuit. This Article examines how the doctrine is applied in selected western common …