Title
Document Type
Case Brief
Publication Date
2-15-1995
Opinion
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.
Court
United States District Court, S.D. Texas, Galveston Division
Judges
Hon. Samuel B. Kent
Lawyers
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.
Recommended Citation
1995 WL 67602