Legal Opinion

United States v. Burke

Supreme Court of the United States

Decided May 26, 1992No. 91-42PublishedCited by 587 opinions

1Opinion of the CourtJustice Blackmun

In this case we decide whether a payment received in settlement of a backpay claim under Title VII of the Civil Rights Act of 1964, 78 Stat. 253, as amended, 42 U. S. C. § 2000e et seq., is excludable from the recipient’s gross income under § 104(a)(2) of the federal Internal Revenue Code, 26 U. S. C. § 104(a)(2), as “damages received ... on account of personal injuries.”

I

The relevant facts are not in dispute. In 1984, Judy A. Hutcheson, an employee of the Tennessee Valley Authority (TVA), filed a Title VII action in the United States District *231Court for the Eastern District of Tennessee…

2Cases cited26 opinions

  1. Gertz v. Robert Welch, Inc.Supreme Court of the United States · 1974
  2. Griggs v. Duke Power Co.Supreme Court of the United States · 1971
  3. Carey v. PiphusSupreme Court of the United States · 1978
  4. Albemarle Paper Co. v. MoodySupreme Court of the United States · 1975
  5. Johnson v. Railway Express Agency, Inc.Supreme Court of the United States · 1975

21 more not listed; retrieve them via the Exa API.

3Cited by587 opinions

  1. Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
  2. Mertens v. Hewitt AssociatesSupreme Court of the United States · 1993
  3. United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
  4. Commissioner v. SchleierSupreme Court of the United States · 1995
  5. Vincent DeNOVELLIS, Plaintiff, Appellant, v. Donna E. SHALALA, Secretary of Health and Human Services, Defendant, AppelleeCourt of Appeals for the First Circuit · 1997

582 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API