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Full-Text Articles in Law
Taxation Of Adea Settlements And The Lack Of Personal Injury In Age Discrimination Claims, The, David Errol Tompkins
Taxation Of Adea Settlements And The Lack Of Personal Injury In Age Discrimination Claims, The, David Errol Tompkins
Missouri Law Review
This Note will proceed in five parts. Part II will discuss the factual background of the Schleier case and the holding of the Supreme Court."° Part III will briefly outline the legal background behind ADEA awards and their potential section 104(a)(2) treatment." Next, part IV examines the decision and analysis of the Supreme Court in Schleier. Finally, part V comments on the Court's holding and discusses the policy implications of the decision.' This Note then concludes that Congress needs to act to provide for exclusion from gross income amounts received from a settlement or jury award of a discrimination claim
Tax Treatment Of Damages Awarded For Age Discrimination, Gerald A. Madek
Tax Treatment Of Damages Awarded For Age Discrimination, Gerald A. Madek
Akron Tax Journal
Since the inception of anti-discrimination laws, the degree to which victims should be compensated has been a subject of debate. Legislators have always been acutely aware of competing pressures in this area. Civil rights advocates have persistently lobbied for generous compensatory awards for emotional distress, while businesses have lobbied just as persistently against these awards which threaten their ability to do business profitably. The result of these competing pressures has been a set of anti-discrimination statutes offering inconsistent remedies.
Rethinking Civil Rights And Employment At Will: Toward A Coherent National Discharge Policy, Ann C. Mcginley
Rethinking Civil Rights And Employment At Will: Toward A Coherent National Discharge Policy, Ann C. Mcginley
Scholarly Works
America's employment discharge policy begs for reform. Although most states have created exceptions to the employment at will doctrine, the doctrine thrives. Title VII of the Civil Rights Act of 1964 (“Title VII”), which bans discrimination in employment based on race, gender, color, religion, and national origin, has proved ineffective in combating employment discrimination. Despite the statutory and common law exceptions to the employment at will doctrine, today's employees may have less job security than in the past. Although I applaud the Commissioners' efforts toward achieving justice in the workplace, I believe that abolishing the employment at will doctrine through …