Johnson v. United States
United States District Court for the District of Colorado
228 F. Supp. 2d 1218 (2002)
Relevant factsFree
Johnson (plaintiff), injured on the job, sought accommodations under the Americans with Disabilities Act, was denied them, and was terminated instead; he sued and won a monetary judgment against his employer, which he did not report as income. The IRS (defendant) claimed the award was taxable gross income, and Johnson sued, arguing the award stemmed from his physical injuries and was therefore excludable.
IssueFree
Whether a jury award for damages counts as gross income for taxation purposes if the award is not compensation for physical injuries.