Downey v. Commissioner
United States Tax Court
P, an airline pilot, sued his former employer under the Age Discrimination in Employment Act of 1967 (ADEA) claiming that certain actions of his employer constituted unlawful age discrimination in violation of the ADEA and that such actions were a willful violation of the ADEA. P received the amount of $ 120,000 in settlement of his ADEA claim. One-half of the settlement amount was allocated to "nonliquidated damages," and one-half to "liquidated damages."
Read the full summary
P, an airline pilot, sued his former employer under the Age Discrimination in Employment Act of 1967 (ADEA) claiming that certain actions of his employer constituted unlawful age discrimination in violation of the ADEA and that such actions were a willful violation of the ADEA. P received the amount of $ 120,000 in settlement of his ADEA claim. One-half of the settlement amount was allocated to "nonliquidated damages," and one-half to "liquidated damages." Held, under sec. 104(a)(2), an ADEA claim is a tort or tort-like claim to redress a personal injury. Held further, we overrule in part our…
1Opinion of the Court
OPINION
HALPERN, Judge:*
Respondent has determined a deficiency of $43,2371 in petitioners’ Federal income tax for 1985, together with additions to tax under sections 6653(a) and 6661 (since conceded by respondent). This case requires us to determine the taxability of an amount received in settlement of a suit brought under the Age Discrimination in Employment Act of 1967, as amended (the ADEA). Pub. L. 90-202, 81 Stat. 602-608 (29 U.S.C. secs. 621-634). In their petition, petitioners assign error to respondent’s determination that the portion of such amount received and categorized as…
2Cases cited34 opinions
- Trans World Airlines, Inc. v. ThurstonSupreme Court of the United States · 1985
- Lorillard v. PonsSupreme Court of the United States · 1978
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Brooklyn Savings Bank v. O'NeilSupreme Court of the United States · 1945
- Overnight Motor Transportation Co. v. MisselSupreme Court of the United States · 1942
29 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Robinson v. CommissionerUnited States Tax Court · 1994
- Stocks v. CommissionerUnited States Tax Court · 1992
- Horton v. CommissionerUnited States Tax Court · 1993
- Downey v. Comm'rUnited States Tax Court · 1993
- John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1994
30 more not listed; retrieve them via the Exa API.