Legal Opinion
William D. Bowman and Charlotte N. Bowman v. United States
Court of Appeals for the Sixth Circuit
Decided August 5, 1987No. 86-1595PublishedCited by 23 opinions
1Opinion of the Court
MERRITT, Circuit Judge.
The main issue presented in this appeal concerns whether the District Court correctly held that back wages paid to plaintiff in 1981 by his employer pursuant to the settlement of a discrimination suit were subject to FICA taxation in 1981, the year in which the award was received but subsequent to the years to which the back pay relates.
I
In the mid-1970’s, Mr. Bowman filed a race discrimination suit against his employer, Ford Motor Company. In settlement of that suit the parties agreed that Ford would pay Mr. Bowman back wages in the amount of $136,544.23 and that Mr.…
2Cases cited3 opinions
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- United States of America, Cross-Appellant v. Allin M. Means, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1980
- Carter v. Sedgwick CountyDistrict Court, D. Kansas · 1988
3Cited by23 opinions
- United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
- Carl Johnston v. Harris County Flood Control DistrictCourt of Appeals for the Fifth Circuit · 1989
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Hance v. Norfolk Southern Railway Co.Court of Appeals for the Sixth Circuit · 2009
- Fremont G. Redfield v. Insurance Company of North AmericaCourt of Appeals for the Ninth Circuit · 1991
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