The Convergence of I.R.C. § 104 (a)(2), Norfolk & Western Railway Co. v. Liepelt and Structured Tort Settlements: Tax Policy "Derailed"

Authors

Lawrence A. Frolik

Keywords

I.R.C., exempt, personal injury, 104(a)(2)

Recommended Citation

Lawrence A. Frolik, The Convergence of I.R.C. § 104 (a)(2), Norfolk & Western Railway Co. v. Liepelt and Structured Tort Settlements: Tax Policy "Derailed", 51 Fordham L. Rev. 565 (1983).
Available at: https://ir.lawnet.fordham.edu/flr/vol51/iss4/1