Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue

How courts have described this case

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

• defining “damages received” as “an amount received ... through a settlement agreement entered into in lieu of [a] prosecution” of tort
• determining the nature of the claim by the terms of the settlement agreement
• “The most important fact in making that determination, in the absence of an express personal injury settlement agreement, is the intent of the payor as to the purpose in making the payment.”

Source: CourtListener parenthetical corpus (CC0).