Phyllis J. Cohen, Woodard Hall & Primm, Houston, TX, Stephen L. Hester, Washington, DC, John G. Jacobs, Plotkin & Jacobs, Chicago, IL, Roslyn M. Litman, Litman Litman Harris & Brown, Pittsburgh, PA, for plaintiffs.
Michael D. Powell, Gregory S. Garland, Dept. of Justice, Tax Div., Dallas, TX, for defendant.

Taxpayers brought action for refund of income and social security taxes paid on settlement awarded in ERISA action. On cross-motions for summary judgment, the District Court, Kent, J., held that damages awarded under civil enforcement provision of ERISA are not “tort-like” remedy and, therefore, are not excludable from gross income. Ordered accordingly. Procedural Posture(s): Motion for Summary Judgement.