Daniel C. Greer v. United States

How courts have described this case

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

• requiring that “the agreement was executed ‘in lieu’ of the prosecution of the tort claim and ‘on account of the personal injury”
• explaining that parties cannot avoid income taxes on settlement payments simply by characterizing the payment as being for personal injury
• noting that settlement agreements constitute gross income unless expressly excepted

Source: CourtListener parenthetical corpus (CC0).