Application of the Income Exclusion of I.R.C. 104(A)(2) to Liquidated Damages in Age Discrimination Actions under the ADEA
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Robertson, Bryan P.
FIRST PARAGRAPH(S)|Whether liquidated damages awarded to plaintiffs in actions under the Age Discrimination in Employment Act of 1967 are taxable to the recipient is an issue about which several circuits are now clearly divided. When viewed in light of recent United States Supreme Court decisions and congressional action, however, it appears clear that such awards will likely be taxable to the large majority of recipients. The Supreme Court will soon resolve this issue.|The Age Discrimination in Employment Act of 1967 ("ADEA") made it illegal for employers to discriminate against employees and potential employees on the basis of age. The ADEA also made it unlawful for employers to use age as the basis to refuse employment, to discharge employees, or to "otherwise discriminate against any individual with respect to his compensation, terms, conditions, or privileges of employment."...
28 Creighton L. Rev. 347 (1994-1995)
Creighton University School of Law