Legal Opinion
Dorothy M. Thompson v. Commissioner of Internal Revenue, Dorothy M. Thompson v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided February 2, 1989No. 88-3801, 88-3924PublishedCited by 37 opinions
1Opinion of the Court
WILKINS, Circuit Judge:
The Commissioner of Internal Revenue (the IRS) appeals from a decision of the United States Tax Court that a liquidated damages award received by Dorothy M. Thompson under the Equal Pay Act of 1963, 29 U.S.C.A. § 206(d) (West 1978), was excludable from her gross income. Thompson cross appeals from the tax court holding that an award of back pay under the Equal Pay Act and Title VII of the Civil Rights Act of 1964, 42 U.S.C.A. §§ 2000e, et seq. (West 1981), was includable in her gross income. We affirm.
I
In 1973 Thompson instituted a class action against her employer, the…
2Cases cited13 opinions
- Davis v. PassmanSupreme Court of the United States · 1979
- Brooklyn Savings Bank v. O'NeilSupreme Court of the United States · 1945
- Laffey v. Northwest Airlines, Inc.Court of Appeals for the D.C. Circuit · 1976
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Sheldon L. Wulf v. The City of Wichita, Gene Denton, and Richard LamunyonCourt of Appeals for the Tenth Circuit · 1989
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Commissioner of Internal Revenue v. Bonnie A. MillerCourt of Appeals for the Fourth Circuit · 1990
- Becky Wallace, Annette Neal v. Dunn Construction Company, Inc.Court of Appeals for the Eleventh Circuit · 1995
32 more not listed; retrieve them via the Exa API.