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An Administrative Battle Of The Forms: The Eeoc's Intake Questionnaire And Charge Of Discrimination, Laurie M. Stegman
An Administrative Battle Of The Forms: The Eeoc's Intake Questionnaire And Charge Of Discrimination, Laurie M. Stegman
Michigan Law Review
This Note argues that the EEOC's interpretation of Title VII as reflected in its regulations is consistent with underlying statutory intent and strikes an appropriate balance between the needs of employers and employees. Therefore, Congress should amend section 706(b) of Title VII of the Civil Rights Act of 1964 to provide that a charge must be verified prior to the commencement of an EEOC investigation but not necessarily within the statutory filing period. Part I examines the legislative history of Title VII and its integrated procedures for obtaining administrative and judicial relief. Part II critiques the various ways in which …
Compensatory And Punitive Damages For A Personal Injury: To Tax Or Not To Tax, Douglas A. Kahn
Compensatory And Punitive Damages For A Personal Injury: To Tax Or Not To Tax, Douglas A. Kahn
Articles
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injuries or sickness have been excluded by statute from gross income.1 This exclusion, which does not apply to reimbursements for medical expenses for which the taxpayer was previously allowed a tax deduction,2 is presently set forth in section 104(a)(2). One might expect that a provision having recently attained the ripe age of 75 years without change in its basic language would have a settled meaning. However, recent litigation under section 104(a)(2) bristles with unsettled issues. Does the exclusion apply to punitive damages? To …