Legal Opinion
Bennett v. United States
United States Court of Federal Claims
Decided February 4, 1994No. Nos. 92-216T, 92-213T, 92-214T and 92-218TPublishedCited by 9 opinions
1Opinion of the Court
AMENDED OPINION1
MARGOLIS, Judge.
This federal tax refund case is before the court on plaintiffs’ motion for summary judgment and defendant’s cross motion for summary judgment. Plaintiffs are retired commercial pilots and their spouses2 who received payments for back pay and liquidated damages to settle a lawsuit against their former employer under the Age Discrimination in Employment Act. Plaintiffs maintain, and defendant disputes, that these payments may be excluded from taxable income as “damages received ... on account of personal injuries” under section 104(a)(2) of the Internal Revenue…
2Cases cited17 opinions
- Trans World Airlines, Inc. v. ThurstonSupreme Court of the United States · 1985
- Curtis v. LoetherSupreme Court of the United States · 1974
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
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3Cited by9 opinions
- Abrams v. Lightolier Inc.Court of Appeals for the Third Circuit · 1995
- Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Shoshone Indian Tribe of the Wind River Reservation v. United StatesUnited States Court of Federal Claims · 2001
- John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1994
- Estate of Wesson v. United StatesDistrict Court, S.D. Mississippi · 1994
4 more not listed; retrieve them via the Exa API.