Legal Opinion
Rice v. United States
District Court, E.D. California
Decided March 15, 1993No. Civ. S-92-518 DFL/JFMPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
LEVI, District Judge.
Plaintiffs Michael and Billie Rice sue the federal government for a refund of $114,791 in income taxes paid in 1988 and 1989. The parties have cross-moved for summary judgment. The case presents the question of whether a damage award on a claim under the Age Discrimination in Employment Act (“ADEA”) is taxable income.
I
Michael Rice sued his former employer, Stauffer Chemical Company, and two Stauf-fer supervisors for terminating his employment. Rice asserted claims under the ADEA, the California Pair Employment and Housing Act (“FEHA”), and the…
2Cases cited22 opinions
- Trans World Airlines, Inc. v. ThurstonSupreme Court of the United States · 1985
- United States v. BurkeSupreme Court of the United States · 1992
- Marjorie Reichman v. Bonsignore, Brignati & Mazzotta P.C. Bonsignore, Brignati & Mazzotta P.C. Pension PlanCourt of Appeals for the Second Circuit · 1987
- Naton v. Bank of CaliforniaCourt of Appeals for the Ninth Circuit · 1981
- 53 Fair empl.prac.cas. 1814, 54 Empl. Prac. Dec. P 40,262 C. Roland Powers v. Grinnell Corporation, C. Roland Powers v. Grinnell CorporationCourt of Appeals for the First Circuit · 1990
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Albert J. Taggi & Ann D. Taggi v. United StatesCourt of Appeals for the Second Circuit · 1994
- Elizabeth A. Reese v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Ernest and Mary C. Horton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1994
- Bennett v. United StatesUnited States Court of Federal Claims · 1994
4 more not listed; retrieve them via the Exa API.