No specific laws identified for this ruling.
The Tax Court denied the petitioner's whistleblower award claims filed with the IRS Whistleblower Office. The court affirmed the Whistleblower Office's denial of the petitioner's claims for a whistleblower award under section 7623(b)(4).
This summary was generated to explain the ruling in plain English and is not legal advice.
Held: An amount received in settlement of a claim of race discrimination made pursuant to title VII of the Civil Rights Act of 1964 is not excludable from gross income pursuant to sec. 104(a)(2), I.R.C., as an amount received on account of personal injury. United States v. Burke, 504 U.S. , 112 S. Ct. 1867 (1992).
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