Saturday, May 4, 2013

Sinyard v. Commissioner case brief

Sinyard v. Commissioner case brief
268 F.3d 756, 2001 U.S. App. 86 Fair Empl. Prac. Cas. (BNA) 1417; 81 Empl. Prac. Dec. (CCH) P40,747

CASE SYNOPSIS: Plaintiff taxpayers appealed the judgment from the United States Tax Court, which determined a deficiency in their income tax.

FACTS: The taxpayers argued that the attorneys' fees paid pursuant to a court order approving the settlement of two class actions brought under the Age Discrimination in Employment Act (ADEA), 29 U.S.C.S. § 621 et seq., were not income. They argued that the ADEA was different from other fee-shifting statutes. The legislative history of the ADEA showed an intent to make the plaintiffs whole.

The court disagreed, holding that while the ADEA did show an intent to make the plaintiff whole, the attorneys' fees were in addition to compensation for what he lost.

CONCLUSION: The judgment of the district court was affirmed.

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