United States exclusionsdiscrimination remedies

United States v. Burke

504 U.S. 229 (1992)

JurisdictionUnited States

CourtSupreme Court of the United States

Year1992

StatusBinding authority

Key Principle

A recovery is excludable from gross income under IRC section 104(a)(2) as 'damages received on account of personal injuries' only if the underlying claim is tort-like in nature; pre-1991 Title VII backpay, which redressed only lost wages and not tort-type personal injury, was therefore not excludable.

Area of Law

General

Related Cases

Klein v. Martin 607 U. S. 213 (2026)

Ellingburg v. United States 607 U.S. ___ (2026)

Inc. v. Palmquist 607 U.S. 421 (2026)

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