Horton v. Commissioner

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).

Cited by

10 cases in this archive cite this case.

• Robinson v. Commissioner
  U.S. Tax Court· 1994-02-02· cited 171×
• Bagley v. Commissioner
  U.S. Tax Court· 1995-12-11· cited 138×
• Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United States
  Ninth Circuit· 1994-07-19· cited 70×
• Kovacs v. Commissioner
  U.S. Tax Court· 1993-02-24· cited 68×
• Elizabeth A. Reese v. United States
  Federal Circuit· 1994-05-16· cited 48×
• McKay v. Commissioner
  U.S. Tax Court· 1994-03-28· cited 34×
• Ernest and Mary C. Horton v. Commissioner of Internal Revenue
  Sixth Circuit· 1994-08-29· cited 17×
• Reese v. United States
  Federal Claims· 1993-07-29· cited 13×
• John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal Revenue
  Ninth Circuit· 1994-08-30· cited 12×
• Brabson v. United States
  D. Colorado· 1994-08-15· cited 1×

Cites

30 cases in this archive are cited by this case; the 20 most cited are listed.

• Gertz v. Robert Welch, Inc.
  Supreme Court· 1974-06-25· cited 4,525×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Helvering v. Clifford
  Supreme Court· 1940-02-26· cited 1,472×
• Pacific Mutual Life Insurance v. Haslip
  Supreme Court· 1991-03-04· cited 1,406×
• Commissioner v. Glenshaw Glass Co.
  Supreme Court· 1955-05-09· cited 1,324×
• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• United States v. Correll
  Supreme Court· 1967-12-11· cited 747×
• United States v. Burke
  Supreme Court· 1992-05-26· cited 706×
• International Brotherhood of Electrical Workers v. Foust
  Supreme Court· 1979-05-29· cited 454×
• Commissioner v. Jacobson
  Supreme Court· 1949-01-17· cited 341×
• Molzof v. United States
  Supreme Court· 1992-01-14· cited 317×
• James E. Threlkeld v. Commissioner of Internal Revenue
  Sixth Circuit· 1988-06-01· cited 170×
• Threlkeld v. Commissioner
  U.S. Tax Court· 1986-12-08· cited 156×
• Horton v. Union Light, Heat & Power Co.
  Kentucky Supreme Court· 1985-04-11· cited 127×
• United States v. Centennial Savings Bank FSB
  Supreme Court· 1991-04-17· cited 113×
• Embrey v. Holly
  Court of Appeals of Maryland· 1982-03-23· cited 96×
• Travelers Indemnity Company v. Chumbley
  Missouri Court of Appeals· 1965-07-21· cited 87×
• Federal Kemper Insurance Co. v. Hornback
  Kentucky Supreme Court· 1986-06-12· cited 73×
• Commissioner of Internal Revenue v. Bonnie A. Miller
  Fourth Circuit· 1990-09-21· cited 67×
• Hensley v. Paul Miller Ford, Inc.
  Court of Appeals of Kentucky (pre-1976)· 1974-05-03· cited 60×