Brandon Dean Watson v. Iowa Department of Transportation Motor Vehicle Division

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting Fourth Circuit’s limited view of excludability under § 104(a)(2) with respect to punitive damages Commissioner v. Miller, 914 F.2d 586 (1990)
• in Kentucky, punitive damages serve “both to compensate the injured party and punish the wrongdoer” and are excludable under § 104(a)(2)
• “[T]he amount awarded to petitioners as punitive damages does not constitute an amount received ‘on account of personal injuries or sickness’ within the meaning of section 104(a)(2).”

Source: CourtListener parenthetical corpus (CC0).