U.S. at -, 112 S.Ct. at 1870, 119 L.Ed.2d at 42 (stating that Congress' intended to exert "the full measure of its taxing power” by including within the definition of gross income any accession to wealth). 20 . Reese, 24 F.3d at 231. 21 . United States v. Centennial Sav. Bank FSB, 499 U.S. 573, 583, 111 S.Ct. 1512, 1519, 113 L.Ed.2d 608 (1991). 22 . Immigration and Naturalization Serv. v. National Ctr. for Immigrants, 502 U.S. 183, 189-90, 112 S.Ct. 551, 556, 116 L.Ed.2d 546 (1992). 23 . Reese, 24 F.3d at 231 (internal quotations omitted) (citing Black's Law Dictionary 390 (6th ed. 1990)). 24 . Hawkins, 30 F.3d at 1083 (emphasis added) (citing Starrels v. Commissioner, 304 F.2d 574, 576 (9th Cir.1962)); see 1 B. Blitker, Federal Taxation of Income, Estates and Gifts, ¶ 13.1.4 (1981) (<HOLDING>); accord Commissioner v. Glenshaw Glass Co.,
holding that it is wellsettled that although a plaintiff is entitled to full recovery for its damages it is not entitled to a double recovery for the same loss or injury recognizing that the rationale for  104a2   is presumably that the recovery does not generate a gain or profit but only makes the taxpayer whole by compensating for a loss holding that measure of restitution is victims loss not defendants gain holding that the avoidance powers provide for recovery only if the recovery is for the benefit of the estate holding that because the workers compensation law makes no provision for compensating a surviving dependent for the loss of services the decedent rendered to his family during his lifetime the collateral source rule did not bar recovery by the survivor of pip essential services benefits