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The DC Circuit Court's <i>Murphy</i> Ruling

By Joe Danowsky
September 28, 2006

A&FP has for several years followed the problematic interaction of:

  • Laws and regulations relating to the federal taxability as income of compensatory damages in 'nonphysical' personal injury cases;
  • The classification of contingent at-torney fees in those cases as income for the client (as well as for the attorney);
  • The operation of federal fee-shifting statutes; and
  • The alternative minimum tax (AMT).

This article discusses a subset of these legal authorities (see the sidebar) and a recent DC Circuit Court constitutional ruling that affects them.

For early background coverage of this topic, see the November 2003 and November 2004 editions of A&FP.

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