Legal Opinion
George J. Hemelt Theresa G. Hemelt v. United States of America, William W. Schell Laverne C. Schell v. United States
Court of Appeals for the Fourth Circuit
Decided August 7, 1997No. 96-2827, 96-2828PublishedCited by 44 opinions
1Opinion of the Court
Affirmed by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge LUTTIG and Judge BOYLE joined.
OPINION
WILKINSON, Chief Judge:
George Hemelt, William Schell and their spouses brought actions seeking to recover federal income and FICA taxes withheld from their portions of a settlement in a class-action ERISA lawsuit. The district court denied both claims, ruling that the settlement proceeds did not fall within the Internal Revenue Code’s exception for “damages received ... on account of personal injuries or sickness,” I.R.C. § 104(a)(2), and that they were “wages” subject…
2Cases cited27 opinions
- Massachusetts Mutual Life Insurance v. RussellSupreme Court of the United States · 1985
- Mertens v. Hewitt AssociatesSupreme Court of the United States · 1993
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Rivers v. Roadway Express, Inc.Supreme Court of the United States · 1994
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
22 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
- Joseph D. Griggs v. E. I. Dupont De Nemours & Company, Joseph D. Griggs v. E. I. Dupont De Nemours & CompanyCourt of Appeals for the Fourth Circuit · 2001
- Michael A. Mayberry Patricia J. Mayberry v. United StatesCourt of Appeals for the Eighth Circuit · 1998
- Gerbec v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- Abrahamsen v. United StatesCourt of Appeals for the Federal Circuit · 2000
39 more not listed; retrieve them via the Exa API.