Legal Opinion
Therese A. Burke, Cynthia R. Center, Linda G. Gibbs v. United States
Court of Appeals for the Sixth Circuit
Decided April 5, 1991No. 90-5607PublishedCited by 29 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
Three taxpayers, Therese A. Burke, Cynthia R. Center and Linda Gibbs, appeal the decision of the district court that funds distributed to them as part of a settlement agreement resulting from an action under Title VII alleging sex discrimination were not excludable as “damages received on account of personal injuries or sickness” under 26 U.S.C. § 104(a)(2). As we find that injuries sustained in violation of Title *1120VII are “personal injuries,” and that damages resulting from such injuries are ex-cludable from taxation under § 104(a)(2), we reverse.
I
Taxpayers…
2Cases cited18 opinions
- Wilson v. GarciaSupreme Court of the United States · 1985
- Curtis v. LoetherSupreme Court of the United States · 1974
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Goodman v. Lukens Steel Co.Supreme Court of the United States · 1987
- Sophia Shore v. Federal Express Corp.Court of Appeals for the Sixth Circuit · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Marvin D. Baker v. The Board of Regents of the State of Kansas and University of Kansas Medical School--School of MedicineCourt of Appeals for the Tenth Circuit · 1993
- Fremont G. Redfield v. Insurance Company of North AmericaCourt of Appeals for the Ninth Circuit · 1991
- Stocks v. CommissionerUnited States Tax Court · 1992
- Sherry E. Galbraith, James R. Hunter v. Northern Telecom, Inc., Jeffrey EasonCourt of Appeals for the Sixth Circuit · 1991
24 more not listed; retrieve them via the Exa API.