BOWMAN v. U.S.

No. 86-1595.

824 F.2d 528 (1987)

William D. BOWMAN and Charlotte N. Bowman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 5, 1987.


Attorney(s) appearing for the Case

William D. Bowman, pro se.

R. Todd Luoma, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Ellen Christensen, Asst. U.S. Atty., Detroit, Mich., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div. — Dept. of Justice, Washington, D.C., Richard Farber, John J. Boyle, for U.S.

Before MERRITT and MARTIN, Circuit Judges, and BROWN, Senior Circuit Judge.


MERRITT, Circuit Judge.

The main issue presented in this appeal concerns whether the District Court correctly held that back wages paid to plaintiff in 1981 by his employer pursuant to the settlement of a discrimination suit were subject to FICA taxation in 1981, the year in which the award was received but subsequent to the years to which the back pay relates.

I.

In the mid-1970's, Mr. Bowman filed a race discrimination suit against his employer...

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