Paul S. Lindsey, Jr. Kristen Lindsey 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.

• agreeing with the Tax Court that hypertension relates to emotional distress and not to physical sickness
• finding taxpayer failed to identify percentage of settlement payment allocable to physical injury or physical sickness and record lacked evidentiary basis for court to determine specific percentage

Source: CourtListener parenthetical corpus (CC0).