Elton E. Dotson and Alrethia Dotson v. United States

*684DENNIS, Circuit Judge:

The Dotsons brought this action seeking a refund from income and wage taxes paid on a class action settlement award. They appeal the denial of their motion for summary judgment and the grant of the United States’ cross-motion for summary judgment. The district court held that damages received pursuant to § 502(a) and § 510 of the Employee Retirement Income Security Act (29 U.S.C. § 1132(a) and § 1140) do not meet the “personal injury” exclusion from income under § 104(a)(2) of the Internal Revenue Code (26 U.S.C. § 104(a)(2)). While the Special Master and the parties to…