Elizabeth A. Reese 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.

• emphasizing that all of Sec. 104(a)'s other enumerated exemptions \encompass only the replacement of losses resulting from injury or sickness\
• stating that “an abiding principle of federal tax law is that, absent an enumerated exception, gross income means all income from whatever source derived.”
• stating that “an abiding principle of federal tax law is that, absent an enumerated exception, gross income means all income from whatever source derived.”
• stating that “an abiding principle of federal tax law is that, absent an enumerated exception, gross income means all income from whatever source derived.”
• stating that “an abiding principle of federal tax law is that, absent an enumerated exception, gross income means all income from whatever source derived.”
• providing that \punitive damages in no way resemble a return of capital\

Source: CourtListener parenthetical corpus (CC0).