Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator 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.

• discussing that compensatory damages for personal injuries are excluded from gross income “because, in effect, they restore a loss to capital” (emphasis omitted
• distinguishing Horton based on Sixth Circuit’s determination that punitive damages in Kentucky serve, in part, a compensatory function
• \ '[T]he views of a subsequent Congress form a hazardous basis for inferring the intent of an earlier one.' \
• “ ‘[T]he views of a subsequent Congress form a hazardous basis for inferring the intent of an earlier one.’ ”
• “[A]ll accessions to wealth are gross income unless specifically excluded[.]”
• examining nature of punitive damages under Mississippi law

Source: CourtListener parenthetical corpus (CC0).