The Government has filed its brief in the D.C. Circuit in Murphy v. IRS, 460 F.3d 79 (D.C. Cir. 8/22/06). The panel, which held that § 104(a)(2) is unconstitutional under the 16th Amendment as applied to a recovery for a non-physical personal injury unrelated to lost wages or earnings, vacated its judgment and agreed to rehear the case, with oral argument scheduled for April 23, 2007.
For the taxpayer’s brief, see here. For three excellent articles on Murphy, see:
- Dodge on Murphy and the Constitutionality of Federal Taxes (11/17/06)
- Geier on Murphy and the Evolution of "Basis", 113 Tax Notes 576 (11/6/06)
- Germain on Taxing Emotional Injury Recoveries: A Critical Analysis of Murphy (11/21/06)
For prior TaxProf Blog coverage of Murphy, see below the fold:
- NLJ: D.C. Circuit Has Second Thoughts in Murphy (3/5/07)
- TP & Government Debate Application of Murphy in 4th Circuit § 104 Case (2/27/07)
- Germain Critiques Taxpayer’s Brief in Murphy (2/12/07)
- Taxpayer Files D.C. Circuit Brief in Murphy (2/8/07)
- Germain on Murphy Panel’s Decision to Rehear Case (12/28/06)
- Bashman on Murphy Panel’s Decision to Rehear Case (12/28/06)
- D.C. Circuit Panel Agrees to Rehear Murphy (12/28/06)
- Supreme Court Receives First Petition Based on Murphy (11/10/06)
- Murphy Files Response to Government’s Petition for Rehearing En Banc (11/10/06)
- D.C. Circuit Grants Extension of Time for Murphy to Respond to Government’s Petition for Rehearing En Banc (10/30/06)
- NLJ on Murphy (10/30/06)
- Is D.C. Circuit Leaning Toward Granting Rehearing En Banc in Murphy? (10/19/06)
- Aprill Op-Ed on Murphy (10/6/06)
- Government Petitions for Rehearing En Banc in Murphy (10/5/06)
- Murphy: "Textbook Example of Why Blogs Beat Textbooks" (9/7/06)
- Tax Profs Weigh in on Murphy in Tax Notes (9/5/06)
- More on Murphy (9/1/06)
- Shlaes on Murphy (8/30/06)
- Podcast on Implications of Murphy (8/29/06)
- Seto: Bank of America As an Alternative to Originalism in Murphy (8/28/06)
- Murphy: Wrong on Law, Right on Policy? (8/25/06)
- Geier: Murphy and the Role of Basis in the Tax Law (8/25/06)
- More Blogosphere Reactions to Murphy (8/25/06)
- Lederman on Murphy: Are All Non-Income Based Taxes Unconstitutional? (8/24/06)
- MSM Finally Picks Up Murphy Story (8/24/06)
- Tax Protester Cases After Murphy (8/24/06)
- Tax Prof Commentary on Murphy (8/23/06)
- Blogosphere Commentary on Murphy (8/23/06)
- MSM Commentary on Murphy (8/23/06)
- D.C. Circuit Holds § 104(a)(2) Unconstitutional Under 16th Amendment; Not All Receipts Constitute "Income" Under Glenshaw Glass (8/22/06)
