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Commissioner Vs. Schleier

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  • US Supreme Court
  • Jun 14, 1995

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64 entries 10 linked 54 unlinked
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  1. Lorillard Vs. Pons US Supreme Court · Feb 22, 1978
  2. Trans World Airlines, Inc. Vs. Thurston US Supreme Court · Jan 08, 1985
  3. Helvering Vs. Clifford US Supreme Court · Feb 26, 1940
  4. United States Vs. Burke US Supreme Court · May 26, 1992
  5. Commissioner Vs. Jacobson US Supreme Court · Jan 17, 1949
  6. Eeoc Vs. Wyoming US Supreme Court · Mar 02, 1983
  7. Brooklyn Savings Bank Vs. O'Neil US Supreme Court · Apr 09, 1945
  8. Lehman Vs. Nakshian US Supreme Court · Jun 26, 1981
  9. Bartels Vs. Birmingham US Supreme Court · Jun 23, 1947
  10. Price Waterhouse Vs. Hopkins US Supreme Court · May 01, 1989
  11. U.S. 323 (1995) October Term, 1994 Syllabus Commissioner of Internal Revenue V. Schleier
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  12. affected the amount of back wages recovered. In addition, this Court explicitly held in Trans World Airlines, Inc. v. Thurston
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  13. as that term was construed in United States v. Burke
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  14. see also McKennon v. Nashville
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  15. see Trans World Airlines, Inc. v. Thurston
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  16. the ADEA. The District Court entered judgment for the plaintiffs, but that judgment was reversed on appeal. See Monroe v. United
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  17. payroll or income taxes from the portion of the settlement attributed to liquidated damages. 2 See, e. g., Vazquez v. Eastern
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  18. Rogers v. Exxon
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  19. Slatin v. Stanford
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  20. Dean v. American
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  21. Hill v. Spiegel
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  22. Pfeiffer v. Essex
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  23. Fiedler v. Indianhead
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  24. Schmitz v. Commissioner
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  25. Perrell v. FinanceAmerica
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  26. Goldstein v. Manhattan
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  27. from gross income. Relying on a prior Circuit decision that had in turn relied on our decision in United States v. Burke
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  28. as to the taxability of ADEA recoveries in general and of the United settlement in particular, compare Downey v. Commissioner
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  29. F.3d 836 (CA7 1994) (United settlement award is taxable), with Schmitz v. Commissioner
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  30. of this section and its statutory predecessors. Commissioner v. Glenshaw
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  31. Glass Co., 348 U. S. 426 , 429 (1955). See also United States v. Burke
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  32. see United States v. Centennial
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  33. a)(2) encompasses recoveries based on intangible as well as tangible harms. See United States v. Burke
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  34. includes nonphysical injuries). 330 Threlkeld v. Commissioner
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  35. a)(2)'s exclusion. He cites our observation in Overnight Motor Transp. Co. v. Missel
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  36. see also Brooklyn Savings Bank v. O'Neil
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  37. that the liquidated damages provisions of the ADEA were a significant departure from those in the FLSA, see Lorillard v. Pons
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  38. Brieffor EEOC in Transworld Airlines, Inc. v. Thurston
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  39. Id., at 36-37. See also id., at 37 (relying on Overnight Motor Transp. Co. v. Missel
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  40. on the text of the regulation is unpersuasive. IV Respondent also suggests that our decision in United States v. Burke
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  41. treated the regulation as though its second sentence superseded the first sentence. See, e. g., United States v. Burke
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  42. but cf. Lehman v. Nakshian
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  43. Davis v. United
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  44. U. S. 472 ,484 (1990), and they may not be used to overturn the plain language of a statute. See, e. g., Bartels v. Birmingham
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  45. dissenting. Age discrimination inflicts a personal injury. Even under the principles set forth in United States v. Burke
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  46. a)(2) and the applicable regulation was a fairly straightforward task. In Threlkeld v. Commissioner
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  47. Goodman v. Lukens
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  48. whether the discrimination is based on race, sex, age, or other suspect characteristics. See, e. g., Price Waterhouse v. Hopkins
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  49. the ADEA were excludable from income because they were received on account of personal injuries. See, e. g., Pistillo v. Commissioner
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  50. Rickel v. Commissioner
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