Commissioner v. Schleier
United States Supreme Court
515 U.S. 323 (1995)
Erich Schleier (plaintiff) was over 60 years old and therefore was protected by the Age Discrimination in Employment Act of 1967 (ADEA), 29 U.S.C. § 621-34. Under the ADEA, Schleier claimed that he was laid off from work because of his employer’s age discrimination. Schleier’s claim was settled, and he was awarded back pay and liquidated damages. The commissioner of internal revenue (commissioner) (defendant) issued a deficiency notice against Schleier for not including the liquidated damages in his gross income. Schleier filed a petition challenging the deficiency notice, contending that the liquidated damages were statutorily excluded from his gross income because they compensated him for damages received on account of personal injuries or sickness. The tax court ruled for Schleier, and the commissioner appealed. The court of appeals affirmed. The United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Stevens, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 176,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,000 briefs, keyed to 188 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.