UNITED STATES v. BURKE

No. 91-42.

504 U.S. 229 (1992)

UNITED STATES v. BURKE et al.

United States Supreme Court.

Decided May 26, 1992.


Attorney(s) appearing for the Case

Jeffrey P. Minear argued the cause for the United States. On the briefs were Solicitor General Starr, Assistant Attorney General Peterson, Deputy Solicitor General Wallace, Kent L. Jones, Ann Belanger Durney, and Bruce R. Ellisen.

Joseph E. Finley argued the cause for respondents. With him on the brief was Lucinda M. Finley.*

Blackmun, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, Stevens, and Kennedy, JJ., joined. Scalia, J., p. 242, and Souter, J., p. 246, filed opinions concurring in the judgment. O'Connor, J., filed a dissenting opinion, in which Thomas, J., joined, p. 248.


Justice Blackmun, delivered the opinion of the Court.

In this case we decide whether a payment received in settlement of a backpay claim under Title VII of the Civil Rights Act of 1964, 78 Stat. 253, as amended, 42 U. S. C. § 2000e et seq., is excludable from the recipient's gross income under § 104(a)(2) of the federal Internal Revenue Code, 26 U. S. C. § 104(a)(2), as "damages received . . . on account of personal injuries."

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