James Edward Bent v. Commissioner of Internal Revenue

U.S. Court of Appeals, Third Circuit · Decided 1988-02-26

Cited by 114 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

OPINION OF THE COURT MARIS, Circuit Judge. This appeal presents us with the question whether an amount received in settlement of the claim of James Edward Bent, the petitioner in the Tax Court and herein referred to as the taxpayer, for damages for violation of his rights under the First Amendment to freedom of speech is deductible from his taxable income under section 104(a)(2) of the Internal Revenue Code…

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