Commissioner of Internal Revenue v. Bonnie A. Miller

How courts have described this case

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

• stating that \the inquiry requires consideration of the Maryland law that created Miller's entitlement to relief\
• distinguishing between punitive damages which serve no compensatory purpose and liquidated damages which serve both a deterrent and compensatory purpose
• noting in dicta that “[u]nder Maryland law, a defamation action . . . is an action for personal injuries”
• “[T]he nature of the cause of action and the injury to be remedied must be identified.” (quoting Thompson v. Comm’r, 866 F.2d 709, 711 (4th Cir. 1989)
• “[T]he Government’s interpretation of sec. 104(a)(2) comports better with the section’s underlying purpose.”
• “[P]unitive damages, as the name connotes, are rather a punishment for and deterrent to wrongdoing than a means of recompensating the victim. To the victim they are a windfall not necessarily related to the injury he has suffered.”

Source: CourtListener parenthetical corpus (CC0).