James E. Miller Shepherd, Finkelman, Miller & Shah, LLC, have written an article for the Connecticut Bar Association’s Labor and Employment Quarterly Newsletter, which will be published before the end of the year. The title of the article is, “Murphy v. United States: Are All Emotional Distress Damages Really Tax Free Again?” The article discusses the recent decision by the United States District Court for the District of Columbia in Murphy v. United States, 2006 WL 2411372 * 10, 98 A.F.T.R.2d 2006-6088, 2006-2 USTC 50,476 (D.C.Cir. August 22, 2006). The Murphy decision held that it is unconstitutional to tax compensatory damages for mental distress and loss of reputation. This decision has profound implications on employment law practitioners and their clients. To view a copy of the article, please click on the link below.
For any comments or questions concerning the article, please contact James E. Miller at 860.526.1100 or by e-mail at