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    Jones v. CIR, 10th Cir. (1997)

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    This document is an order from the United States Court of Appeals for the Tenth Circuit affirming the decision of the Tax Court that monies received in a settlement of an Age Discrimination in Employment Act claim are taxable and not excludable from taxable income under Section 104(a)(2) of the Internal Revenue Code. The Court of Appeals held that the Supreme Court's previous decision in Commissioner v. Schleier established that for a recovery to be excludable under Section 104(a)(2), it must be based on a tort or tort-type cause of action and received on account of personal injuries or sickness. The Court then held that an ADEA settlement does not meet either of these requirements

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    Jones v. CIR, 10th Cir. (1997)

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    This document is an order from the United States Court of Appeals for the Tenth Circuit affirming the decision of the Tax Court that monies received in a settlement of an Age Discrimination in Employment Act claim are taxable and not excludable from taxable income under Section 104(a)(2) of the Internal Revenue Code. The Court of Appeals held that the Supreme Court's previous decision in Commissioner v. Schleier established that for a recovery to be excludable under Section 104(a)(2), it must be based on a tort or tort-type cause of action and received on account of personal injuries or sickness. The Court then held that an ADEA settlement does not meet either of these requirements

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    Filed: 1997-05-05 Precedential Status: Non-Precedential Docket: 96-9014

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    This document is an order from the United States Court of Appeals for the Tenth Circuit affirming the decision of the Tax Court that monies received in a settlement of an Age Discrimination in Employment Act claim are taxable and not excludable from taxable income under Section 104(a)(2) of the Internal Revenue Code. The Court of Appeals held that the Supreme Court's previous decision in Commissioner v. Schleier established that for a recovery to be excludable under Section 104(a)(2), it must be based on a tort or tort-type cause of action and received on account of personal injuries or sickness. The Court then held that an ADEA settlement does not meet either of these requirements

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    4 views2 pages

    Jones v. CIR, 10th Cir. (1997)

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    This document is an order from the United States Court of Appeals for the Tenth Circuit affirming the decision of the Tax Court that monies received in a settlement of an Age Discrimination in Employment Act claim are taxable and not excludable from taxable income under Section 104(a)(2) of the Internal Revenue Code. The Court of Appeals held that the Supreme Court's previous decision in Commissioner v. Schleier established that for a recovery to be excludable under Section 104(a)(2), it must be based on a tort or tort-type cause of action and received on account of personal injuries or sickness. The Court then held that an ADEA settlement does not meet either of these requirements

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    of 2

    F I L E D

    UNITED STATES COURT OF APPEALS


    TENTH CIRCUIT

    United States Court of Appeals


    Tenth Circuit

    MAY 5 1997

    PATRICK FISHER
    Clerk

    ROBERT P. JONES and DONNA M.


    JONES,
    Petitioners,
    v.
    COMMISSIONER OF INTERNAL
    REVENUE,

    No. 96-9014
    (Docket No. 5043-94)
    (United States Tax Court)

    Respondent.

    ORDER AND JUDGMENT*


    Before ANDERSON, HENRY, and BRISCOE, Circuit Judges.
    After examining the briefs and appellate record, this panel has determined
    unanimously that oral argument would not materially assist the determination of this
    appeal. See Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. Therefore, the case is ordered
    submitted without oral argument.
    Petitioners Robert P. Jones and Donna M. Jones, appearing pro se, appeal the Tax
    Court's decision that monies Robert Jones received in settlement of an Age
    Discrimination in Employment Act claim, 29 U.S.C. 621 et seq., are taxable and not
    excludable from taxable income under 26 U.S.C. 104(a)(2).
    This order and judgment is not binding precedent, except under the doctrines of
    law of the case, res judicata, and collateral estoppel. The court generally disfavors the
    citation of orders and judgments; nevertheless, an order and judgment may be cited under
    the terms and conditions of 10th Cir. R. 36.3.
    *

    This issue was resolved in Commissioner v. Schleier, 115 S. Ct. 2159 (1995). In
    Schleier, the Supreme Court held there are two independent requirements a taxpayer must
    meet before a recovery is excludable under 104(a)(2): "First, the taxpayer must
    demonstrate that the underlying cause of action giving rise to the recovery is 'based upon
    tort or tort type rights'; and second, the taxpayer must show that the damages were
    received 'on account of personal injuries or sickness.'" 115 S. Ct. at 2167. The Court
    held a settlement under the Age Discrimination in Employment Act does not satisfy either
    requirement and no part of the settlement was excludable under 104(a)(2). See Gray v.
    Commissioner, 104 F.3d 1226, 1227 (10th Cir. 1997).
    The judgment of the Tax Court is AFFIRMED. The mandate shall issue forthwith.
    Entered for the Court
    Mary Beck Briscoe
    Circuit Judge

    -2-

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