KEMP v. C.I.R.

No. 1:90-cv-1202 RCF.

771 F.Supp. 357 (1991)

Jan H. KEMP v. COMMISSIONER OF INTERNAL REVENUE.

United States District Court, N.D. Georgia, Atlanta Division.

June 6, 1991.


Attorney(s) appearing for the Case

Robert Fierrer, Atlanta, Ga., for plaintiff.

Amy Kaminshine, Asst. U.S. Atty., Atlanta, Ga., for defendant.


ORDER

RICHARD C. FREEMAN, District Judge.

This action is before the court on defendant's motion for summary judgment and plaintiff's cross-motion for summary judgment.

Background

At issue in the case is whether plaintiff's receipt of punitive damages from settlement of a 42 U.S.C. § 1983 action comprises gross income under I.R.C. § 104(a)(2) (1986). Count I of the complaint seeks a refund of $68,516.00 and statutory interest...

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