id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-440	Kahn, Douglas A.	The Constitutionality of Taxing Compensatory Damages for Mental Distress When There Was No Accompanying Physical Injury	2022	12	.pdf	application/pdf	5614	247	53	Why then did Congress exclude from income damages received for nonphysical injuries when a physical injury is also present? The great difficulty in weighing and evaluating additional factors that exist in the huge number of circumstances in which the tax law provides differential treatment may be one of the constraints on subjecting differences in tax law treatment to equal protection claims.	cache/ftr-440.pdf	txt/ftr-440.txt