Discrimination Cases

Petitioner was the lead plaintiff in a class action sex discrimination suit filed against the Public Printer under tit. VII of the Civil Rights Act of 1964, as amended by the Equal Employment Opportunity Act of 1972, and the Equal Pay Act, 29 U.S.C. sec. 206(d). In 1982, she was awarded back pay under the Equal Pay Act on the basis that her work was similar to, and required skill, effort, and responsibility substantially equal to that required for the bookbinder jobs performed by males. The measure of the back pay owing to her but withheld was the difference in the wages paid to bookbinders and the wages paid to her. In 1982, petitioner was also awarded liquidated damages under the Equal Pay Act. Held, the amount received by petitioner as back pay was not damages for a personal injury but wages due for an action in the nature of breach of contract and therefore the back pay award is not excludable from petitioner's taxable income under sec. 104(a)(2), I.R.C. 1954. Held, further, the liquidated damages award received by petitioner was in the nature of damages for a personal injury and, as such, is excludable from her taxable income undersec. 104(a)(2).