Legal Opinion
Gerbec v. United States
Court of Appeals for the Sixth Circuit
Decided January 15, 1999No. Nos. 97-3224, 97-3225 and 97-3269PublishedCited by 35 opinions
1Opinion of the CourtClay, J., joined by Moore, J.,
WELLFORD, J. (pp. 1027-29), delivered a separate dissenting opinion.
OPINION
CLAY, Circuit Judge.
In this case of first impression in this Circuit, we are asked to decide whether settlement proceeds paid to members of a class action suit by their former employer for its violation of § 510 of the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. § 1140, are subject to taxation as “income” or are exempt under Internal Revenue Code (“IRC”) § 104(a)(2) as proceeds from a tort or “tort type” remedy; as well as whether these proceeds are subject to Federal Insurance Contributions Act…
2Cases cited30 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
- Ingersoll-Rand Co. v. McClendonSupreme Court of the United States · 1990
- Varity Corp. v. HoweSupreme Court of the United States · 1996
- Mertens v. Hewitt AssociatesSupreme Court of the United States · 1993
25 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Daniel C. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 2000
- Appoloni v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- Jack A. Rivera v. Baker West, Inc., an Arizona Corporation Baker Concrete Construction, Inc., an Arizona Corporation, Dba Baker Concrete, Inc.Court of Appeals for the Ninth Circuit · 2005
- Associated Electric Cooperative, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Turner v. City of EnglewoodCourt of Appeals for the Sixth Circuit · 2006
30 more not listed; retrieve them via the Exa API.