Document Type
Article
Publication Date
1995
Publication Information
1994-1995 Preview U.S. Sup. Ct. Cas. 279 (1994-1995)
Abstract
The Internal Revenue Code excludes damages received "on account of personal injuries" from federal income taxation. In this case, the Supreme Court decides if back pay and damages received under the Age Discrimination in Employment Act qualify for this exclusion. The Court's decision could affect thousands of workers who have brought, or may bring, federal age discrimination claims after losing their jobs in downsizings. It may also resolve the tax status of punitive damages.
Recommended Citation
Matthew J. Barrett,
Are Back Pay and Damages in Age Discrimination Cases Subject to Income Taxes?,
1994-1995 Preview U.S. Sup. Ct. Cas. 279 (1994-1995).
Available at:
https://scholarship.law.nd.edu/law_faculty_scholarship/815
Comments
Issue 6, March 7, 1995