Legal Opinion
McKean v. United States
United States Court of Federal Claims
Decided June 23, 1995No. Nos. 94-256T, 94-279T to 94-284T, 94-290T to 94-294T, 94-319T and 94-320TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
HODGES, Judge.
This case comes before the court on plaintiffs’ motion for summary judgment and defendant’s cross-motion for partial summary judgment on Counts I and II of plaintiffs’ tax refund suit. The question before us is whether the portion of a Title VII cash back-pay award received by plaintiffs representing the value of lost health insurance benefits and lost travel passes is includible in gross income under § 61(a) of the Internal Revenue Code, as the government contends, or excludable from gross income, as plaintiffs contend. In addition, we are asked to decide whether…
2Cases cited14 opinions
- Albemarle Paper Co. v. MoodySupreme Court of the United States · 1975
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. GilmoreSupreme Court of the United States · 1963
- United States v. BurkeSupreme Court of the United States · 1992
- Woodward v. CommissionerSupreme Court of the United States · 1970
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3Cited by3 opinions
- Hogan v. BD. OF POLICE COM'RS OF KAN. CITYMissouri Court of Appeals · 2011
- United States v. Amoskeag Bank Shares, Inc. (In Re Amoskeag Bank Shares, Inc.)District Court, D. New Hampshire · 1998
- In re Amoskeag Bank SharesDistrict Court, D. New Hampshire · 1998