Legal Opinion
Commissioner v. Schleier
Supreme Court of the United States
Decided June 14, 1995No. 94-500PublishedCited by 457 opinions
1Opinion of the CourtJustice Stevens
The question presented is whether § 104(a)(2) of the Internal Revenue Code authorizes a taxpayer to exclude from his *325gross income the amount received in settlement of a claim for backpay and liquidated damages under the Age Discrimination in Employment Act of 1967 (ADEA).
I
Erich Schleier (respondent)1 is a former employee of United Airlines, Inc. (United). Pursuant to established policy, United fired respondent when he reached the age of 60. Respondent then filed a complaint in Federal District Court alleging that his termination violated the ADEA.
The ADEA “broadly prohibits arbitrary…
2Cases cited28 opinions
- Trans World Airlines, Inc. v. ThurstonSupreme Court of the United States · 1985
- Lorillard v. PonsSupreme Court of the United States · 1978
- Helvering v. CliffordSupreme Court of the United States · 1940
- Brooklyn Savings Bank v. O'NeilSupreme Court of the United States · 1945
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
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3Cited by457 opinions
- Rousey v. JacowaySupreme Court of the United States · 2005
- Keith Cross and Alfred Francis v. New York City Transit Authority and Gregory Warren, Docket No. 04-2912-CvCourt of Appeals for the Second Circuit · 2005
- O'Gilvie v. United StatesSupreme Court of the United States · 1996
- Barton v. Zimmer, Inc.Court of Appeals for the Seventh Circuit · 2011
- Virgie Lee Otey v. Melvin MarshallCourt of Appeals for the Eighth Circuit · 1997
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