# Amicus Curiae Brief — United States v. Burke > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385013_0167%3A08 ## Record - **Collection:** Supreme Court brief - **Document type:** Amicus Curiae Brief - **Published:** January 1, 1992 - **Citation:** 504 U.S. 229 ## Text — 4 No. 91-42 IN THE Supreme Court of the United States OCTOBER TERM, 199] — + B. Title VII back pay awards are damages within the meaning of section 104(a)(2). Section 104(a)(2) excludes “any damages” from gross income. The regulations specify that “[t}he term ‘damages received’ ” means “an amount received . . . through prosecu- tion of a legal suit or action based upon tort or tort-type rights, or through a settlement agreement.” Treas. Reg. § 1.104-1(c). One court has held that an award of back pay received through the prosecution of a Title VII action, being an equit- able remedy, is not “damages” within the meaning of § 104(a)(2). Sparrow v. Commissioner, 1991 U.S. App. LEXIS 27991 (D.C. Cir. Nov. 26, 1991). In construing § 104(a)(2), however, the Commissioner’s regulations define the term “damages” to include “an amount” received on account of per- sonal injuries, apparently eliminating any distinction between damages in equity and at law.* Treas. Reg. § 1.104-1(c) (emphasis added). The plain meaning of the term “damages” also does not support a distinction between legal and equitable relief. See Black’s Law Dictionary 351 (Sth ed. 1979) (“a pecuniary compensation ... which may be recovered in the courts”). The structure of § 104(a) also belies any distinction between equitable and legal damages. Excludability turns on the source of the amounts received, not their nature. See IL.R.C. § 104(a)(1) (“amounts received under workmen's com- pensation”); id. at § 104(a)(3) (“amounts received through accident or health insurance”); id. at § 104(a)(4) (“amounts received as a pension [or] annuity”); id. at § 104(a)(5) (“a- mounts received . . . as disability income”). 24.(...continued) State statute of limitations applies). Similarly, Title VII claims seek relief for injuries resulting from discrimination -- personal injuries for purposes of § 104(a)(2). Metzger, 88 T.C. 834 (claims under §§ 198] and 1983 and Title VII are actions for a personal injury). 25. This issue is discussed at greater length in respondents’ brief . oP Other provisions of the Code explicitly refer to equitable and legal actions when appropriate. See, e.g., 1.R.C. § 6305(b) (1989) (removing from jurisdiction of United States courts “any action, whether legal or equitable” brought to review certain tax collections). Absent any evidence to the contrary, the plain meaning of the term “damages” should prevail and, therefore, § 104(a)(2) applies to back pay awards under Title VII despite their equitable nature. Escondido Mutual Water Co. v. LaJolla Band of Mission Indians, 466 U.S. 765, 772 (1984) (“[s]ince it should be generally assumed that Congress expresses its purposes through the ordinary meaning of the words it uses, we have often stated that ‘[a]bsent a clearly expressed legislative intention to the contrary, [statutory] language must ordinarily be regarded as conclusive’ ”) (citations omitted). CONCLUSION The opinion of the Sixth Circuit Court of Appeals should be affirmed. Respectfully submitted, C. CABELL CHINNIS, JR. (Counsel of Record) ELAHNA R. STROM PHILIP L. GORDON ELIZABETH B. DIXON JULIE E. BARLAND LATHAM & WATKINS 1001 Pennsylvania Avenue, N.W. Washington, D.C. 20004 (202) 637-2200 a. STFVEN R. SHAPIRO ISABELLE KATZ PINZLER AMERICAN CIVIL LIBERTIES UNION FOUNDATION 132 West 43 Street New York, New York 10036 (212) 944-9800 ALISON C. WETHERFIFLD MARTHA F. Davis NOW LEGAL DEFENSE AND EDUCATION FUND 99 Hudson Street New York, New York 10013 (212) 925-6635 JULIUS L. CHAMBERS CHARLES STEPHEN RALSTON NAACP LEGAL DEFENSE AND EDUCATIONAL FUND, INC. 99 Hudson Street New York, New York 10013 (212) 219-1900 Dated: December 20, 199] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385013_0167%3A08. Public record. Not legal advice.