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Thompson v. Comm'r of Internal Revenue

89 T.C. 632 (U.S.T.C. 1987)
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Thompson v. Comm'r of Internal Revenue

6 Citing cases

  1. Downey v. Comm'r of Internal Revenue

    97 T.C. 150 (U.S.T.C. 1991)   Cited 9 times
    In Downey v. Commissioner, 97 T.C. 150 (1991), we held that a settlement of a claim for backpay on account of age discrimination and the liquidated damages added thereto were both excludable from gross income under section 104(a)(2).

    In Rickel v. Commissioner, supra, 92 T.C. at 518-520, we relied on Metzger v. Commissioner, supra, Byrne v. Commissioner, 90 T.C. 1000 (1988), revd. 883 F.2d 211 (3d Cir. 1989), and Thompson v. Commissioner, 89 T.C. 632 (1987), affd. 866 F.2d 709 (4th Cir. 1989). The first case, Metzger v. Commissioner, 88 T.C. at 838, 845, 848- 850, easily can be distinguished on its facts, because the agreement at issue there settled a breach of contract claim that existed independently of any discrimination claims.

  2. Miller v. Comm'r of Internal Revenue

    93 T.C. 330 (U.S.T.C. 1989)   Cited 15 times
    Holding that because the jury did not award damages for emotional distress in one case, the parties did not intend the settlement to include payment for emotional distress in a similar case not yet brought to verdict

    The approach adopted in Threlkeld, i.e., a focus upon the nature of an injury as opposed to its consequences, has been reaffirmed in subsequent cases. E.g., Rickel v. Commissioner, supra; Thompson v. Commissioner, 89 T.C. 632, 648 (1987), affd. 866 F.2d 709 (4th Cir. 1989); Metzger v. Commissioner, supra at 857-858. In Byrne v. Commissioner, 90 T.C. 1000 (1988), revd. ___ F.2d ___ (3d Cir. August 22, 1989), the taxpayer received $20,000 in settlement of various claims against her former employer, including claims stated in a complaint filed by the Equal Employment Opportunity Commission.

  3. Thompson v. C.I.R

    866 F.2d 709 (4th Cir. 1989)   Cited 19 times
    Holding that an award of back pay under the Equal Pay Act is not excludable under Section 104 when the award was for earned but unpaid wages as opposed to lost wages in a traditional personal injury action

    The Tax Court found that the back pay award, but not the liquidated damages award, was includable in her income. Thompson v. Commissioner, 89 T.C. 632 (1987). II.

  4. Horton v. Comm'r of Internal Revenue

    100 T.C. 93 (U.S.T.C. 1993)   Cited 11 times
    Rejecting Fourth Circuit's limited view of excludability under § 104 with respect to punitive damages Commissioner v. Miller, 914 F.2d 586

    Id.In Commissioner v. Miller, 914 F.2d 586, 591 (4th Cir.1990), revg. 93 T.C. 330 (1989), the Fourth Circuit distinguished its decision in Thompson v. Commissioner, 866 F.2d 709 (4th Cir.1989), affg. 89 T.C. 632 (1987), in which it had held that liquidated damages serving “both a deterrent and compensatory purpose” were excludable under sec. 104(a)(2). We do not know how the Fourth Circuit's test would be applied to the punitive damages awarded to petitioners as a result of the Kentucky Supreme Court's decision in Horton v. Union Light, Heat & Power Co., supra.

  5. Rickel v. Comm'r of Internal Revenue

    92 T.C. 510 (U.S.T.C. 1989)   Cited 1 times

    Because we found that the other half of the settlement payment was to compensate the taxpayer for personal injuries, we held that not less than half of the payment was excludable from income under section 104(a)(2). Similarly, in Thompson v. Commissioner, 89 T.C. 632, 649-650 (1987), affd. 866 F.2d 709 (1989), we found that liquidated damages awarded for a sex discrimination claim under the Equal Pay Act, 29 U.S.C. sec. 206(d), were excludable from income under section 104(a)(2) as damages received for personal injuries. In Thompson, the taxpayer was the lead plaintiff in a class action sex discrimination suit filed against the U.S. Government Printing Office.

  6. Chobot v. Chobot

    224 N.J. Super. 648 (App. Div. 1988)   Cited 13 times
    In Chobot, supra, 224 N.J.Super. at 654, 541 A.2d 251, the Appellate Division held that the guidelines apply to motions to increase child support.

    See 45 C.F.R. § 302.53; A Guide For Judges in Child Support Enforcement, supra, at 51. See 56 U.S.L.W. 2191. The United States Department of Health and Human Services reported that in 1981, only 59% of those mothers with minor children where the father was not present were awarded child support.