In Roemer v. Commissioner, the Ninth Circuit turned to California law to locate the meaning of "personal injury" as used in section 104(a)(2) of the Internal Revenue Code. This Comment analyzes that court's decision and compares the use of state law within the tax code with its use in certain other federal statutory schemes. The author finds that although state law can be useful and perhaps accurate in deciphering Congressional intent, a key policy behind the tax code, namely uniformity, makes the sole use of state law in defining terms within the tax code incompatible with the congressional object.
William A. Stahr,
What Effect Should State Law Have in Defining Personal Injury Damages for Purposes of I.R.C. Section 104(a)(2) Exclusion,
San Diego L. Rev.
Available at: https://digital.sandiego.edu/sdlr/vol29/iss2/5