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COMMISSIONER v. SCHLEIER

No. 94-500.

515 U.S. 323 (1995)

COMMISSIONER OF INTERNAL REVENUE v. SCHLEIER et al.

United States Supreme Court.

Decided June 14, 1995.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for petitioner. With him on the briefs were Solicitor General Days, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, and Ann B. Durney.

Thomas F. Joyce argued the cause for respondents. With him on the brief were Alan M. Serwer and Raymond C. Fay.*

Stevens, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Kennedy, Ginsburg, and Breyer, JJ., joined. Scalia, J., concurred in the judgment. O'Connor, J., filed a dissenting opinion, in which Thomas, J., joined, and in Part II of which Souter, J., joined, p. 337.

Justice Stevens, delivered the opinion of the Court.

The question presented is whether § 104(a)(2) of the Internal Revenue Code authorizes a taxpayer to exclude from his gross income the amount received in settlement of a claim for backpay and liquidated damages under the Age Discrimination in Employment Act of 1967 (ADEA).

I

Erich Schleier (respondent)1 is a former employee...

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