Murphy v. IRS
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The Court had issued its original opinion, written by Chief Judge [[Douglas H. Ginsburg]] and joined by Judges [[Judith Ann Wilson Rogers|Judith Rogers]] and [[Janice Rogers Brown]], on August 22, 2006. The opinion had struck down {{usc|26|104(a)(2)}} to the extent that the statute purported to categorize compensatory damages for emotional distress and loss of reputation as being includible in [[gross income]] for Federal income tax purposes. |
The Court had issued its original opinion, written by Chief Judge [[Douglas H. Ginsburg]] and joined by Judges [[Judith Ann Wilson Rogers|Judith Rogers]] and [[Janice Rogers Brown]], on August 22, 2006. The opinion had struck down {{usc|26|104(a)(2)}} to the extent that the statute purported to categorize compensatory damages for emotional distress and loss of reputation as being includible in [[gross income]] for Federal income tax purposes. |
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Marrita Murphy was represented by |
Marrita Murphy was represented by David K. Colapinto of the law firm [[Kohn, Kohn & Colapinto]], who also handled her appeal before the D.C. Circuit. Murphy had sued to recover income taxes that she paid on the compensatory damages for emotional distress and loss of reputation that she was awarded in an action against her former employer under whistle-blower statutes for reporting environmental hazards on her former employer's property to state authorities. Murphy had claimed both physical and emotional-distress damages as a result of her former employer's retaliation and mistreatment. |
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In a prior administrative proceeding, Murphy had been awarded compensatory damages of $70,000, of which $45,000 was for "emotional distress or mental anguish" and $25,000 was for "injury to professional reputation." Murphy reported the $70,000 award as part of her "gross income" and paid $20,665 in Federal income taxes based upon the award. |
In a prior administrative proceeding, Murphy had been awarded compensatory damages of $70,000, of which $45,000 was for "emotional distress or mental anguish" and $25,000 was for "injury to professional reputation." Murphy reported the $70,000 award as part of her "gross income" and paid $20,665 in Federal income taxes based upon the award. |
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== Appeal of July 2007 decision == |
== Appeal of July 2007 decision == |
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Murphy's attorneys, led by |
Murphy's attorneys, led by David K. Colapinto of [[Kohn, Kohn & Colapinto]], requested a rehearing of the July 2007 decision by the full Court of Appeals (''en banc'') for the District of Columbia Circuit, which was denied on September 14, 2007. On December 17, 2007, Murphy filed a petition with the [[Supreme Court of the United States|U.S. Supreme Court]] asking for a review of the decision of the Court of Appeals.Docket, ''Murphy v. Internal Revenue Serv.'', case no. 07-802, U.S. Supreme Court, at [{{SCOTUS URL Docket|07-802}}]. The Supreme Court denied review of the decision on April 21, 2008.Order List, Monday, April 21, 2008, Certiorari Denied, ''Murphy, Marrita v. IRS, et al.'' no 07-802 [http://www.scotusblog.com/wp/wp-content/uploads/2008/04/orders-mon-04-21.pdf]. |
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==See also== |
==See also== |
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