id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3509	Jones, Jr., Paul M.	Nonphysical Personal Injury Settlements and Judgments: Amending the Internal Revenue Code to Exclude Attorney Fees	2001	24	.pdf	application/pdf	11697	647	60	** Though the U.S. Tax Court in Kenseth declined to address tax policy considerations, leaving such authority to Congress, the court's majority, which disallowed exclusion of plaintiffs attorney fees, agreed that current legislation may result in anomalous or inequitable results 80. Third, the circuit conflict could be resolved by amending Code section 104 to exclude from gross income attorney fees that are awarded as part of a judgment or settlement for nonphysical injury.	cache/inlawrev-3509.pdf	txt/inlawrev-3509.txt