Downey v. Comm'r
United States Tax Court
P, an airline pilot, sued his former employer under the Age Discrimination in Employment Act of 1967 (ADEA), Pub. L. 90-202, 81 Stat. 602 (current version at 29 U.S.C. secs. 621-634 (1988)), claiming that certain actions of his employer constituted unlawful age discrimination in violation of the ADEA and that such actions were a willful violation of the ADEA. P received the amount of $ 120,000 in settlement of his ADEA claim.
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P, an airline pilot, sued his former employer under the Age Discrimination in Employment Act of 1967 (ADEA), Pub. L. 90-202, 81 Stat. 602 (current version at 29 U.S.C. secs. 621-634 (1988)), claiming that certain actions of his employer constituted unlawful age discrimination in violation of the ADEA and that such actions were a willful violation of the ADEA. P received the amount of $ 120,000 in settlement of his ADEA claim. One-half of the settlement amount was allocated to "nonliquidated damages", and one-half to "liquidated damages". In Downey v. Commissioner, 97 T.C. 150 (1991), we held…
1Opinion of the Court
SUPPLEMENTAL OPINION
Ruwe, Judge:
This case is before the Court on respondent’s motion to reconsider our opinion in Downey v. Commissioner, 97 T.C. 150 (1991), in light of the Supreme Court’s decision in United States v. Burke, 504 U.S. _, 112 S. Ct. 1867 (1992). In our previous opinion, we held that the entire amount received by petitioner Burns P. Downey in settlement of a suit brought under the Age Discrimination in Employment Act of 1967 (ADEA), Pub. L. 90-202, 81 Stat. 602 (current version at 29 U.S.C. secs. 621-634 (1988)), was excludable under section 104(a)(2).1
The issue in United…
2Cases cited5 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Rickel v. CommissionerUnited States Tax Court · 1989
- Downey v. CommissionerUnited States Tax Court · 1991
- Horton v. CommissionerUnited States Tax Court · 1993
3Cited by27 opinions
- Abrams v. Lightolier Inc.Court of Appeals for the Third Circuit · 1995
- Robinson v. CommissionerUnited States Tax Court · 1994
- Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Purcell v. Seguin State Bank and Trust Co.Court of Appeals for the Fifth Circuit · 1993
- John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1994
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