Helmelt v U.S.

Roslyn M. Litman, Pittsburgh, PA, John G. Jacobs, Chicago, IL, Stephen L. Hester, Washington, DC, for George J. Hemelt.
William J. Murphy, Baltimore, MD, for Theresa G. Hemelt.
Lynne A. Battaglia, Office of the U.S. Attorney, Baltimore, MD, Larry D. Adams, U.S. Attorney's Office, Greenbelt, MD, Michael J. Salem, U.S. Department of Justice, Washington, DC, for U.S.

Taxpayers brought action for refund of income taxes paid on compensation taxpayers received from settlement of claim under civil enforcement provision of Employee Retirement Income Security Act (ERISA). Both parties moved for summary judgment. The District Court, Davis, J., held that compensation awarded under ERISA was not tort-like remedy and, thus, not excludable from gross income. Ordered accordingly. Procedutal Posture(s): Motion for Summary Judgement