SYRACUSE PEACE COUNCIL ET AL.

v.

FEDERAL COMMUNICATIONS COMMISSION ET AL.

Citator

Cited By (14 total)

• United States v. Burke, 504 U.S. 229 (U.S. 1992)
  …Harris County Flood Control Dist., 869 F. 2d 1565, 1579-1580 (CA5 1989) (noting, for purposes of district court consideration of tax liability in computing damages, that Title VII backpay awards may not be excluded under § 104(a)(2)), cert. denied, 493 U. S. 1019 (1990). Section 104, entitled “Compensation for injuries or sickness,” provides similar exclusions from gross income for amounts received for personal injuries or sickness under worker’s compensation programs (§ 104(a)(1)), accident or health insur…
• Harper v. Va. Dep't of Taxation, 509 U.S. 86 (U.S. 1993)
  …697. Several other state courts have ordered refunds as a matter of state law in claims based on Davis. See, e. g., Kuhn v. State, 817 P. 2d 101, 109-110 (Colo. 1991); Hackman v. Director of Revenue, 771 S. W. 2d 77, 80-81 (Mo. 1989), cert. denied, 493 U. S. 1019 (1990). Accord, e. g., Tehan v. United States ex rel. Shott, 382 U. S. 406 (1966) (limiting Griffin v. California, 380 U. S. 609 (1965)); Johnson v. New Jersey, 384 U. S. 719 (1966) (limiting Escobedo v. Illinois, 378 U. S. 478 (1964), and Miranda…
• Cleveland Buchanan Sparrow, Sr. v. Commissioner OF Internal Revenue, 949 F.2d 434 (D.C. Cir. 1991)
  …. Commissioner, 866 F. 2d 709, 712 (4th Cir.1989) (back pay, as distinguished from liquidated damages portion of award, includable in gross income); Johnston v. Harris County Flood Control Dist., 869 F. 2d 1565, 1579-80 (5th Cir.1989), cert. denied, 493 U.S. 1019, 110 S.Ct. 718, 107 L.Ed.2d 738 (1990) (“damages that constitute a back pay award under Title VII are not exempt under § 104(a)(2)”); Watkins v. United States, 650 F. 2d 286, 223 Ct.Cl. 731 (1980) (back pay awarded under Title VII constitutes compen…