El Pueblo De Puerto Rico v. Alicea Torres, Alexis

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the taxable character of the settlement payment must be the same as if the payment arose from an award on the underlying claim
• holding that Title VII prior to the 1991 amendments did not allow for compensation of “the other traditional harms associated with personal injury, such as ... emotional distress”
• holding that, when damages are awarded for sort of income excluded from taxation by exception to 26 U.S.C. § 61, so, too, is damage award excluded
• explaining that “personal injuries,” when used in the tax code, include “ ‘dignitary’ or nonphysical tort[s] such as defamation”
• holding a payment in settlement of a Title VII back pay claim was not excludable from gross income
• noting that numerous cases have “recognized parallels ... between tort claims and claims under antidiscrimination statutes”

Source: CourtListener parenthetical corpus (CC0).