Johnson v. United States

228 F. Supp. 2d 1218 (2002)

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Johnson v. United States

United States District Court for the District of Colorado
228 F. Supp. 2d 1218 (2002)

SC

Facts

Johnson (plaintiff) was injured on the job. Johnson sought accommodations from his employer under the Americans with Disabilities Act (the act). The employer did not grant the accommodations and instead terminated Johnson’s employment. Johnson brought suit and won a monetary judgment against his former employer. Johnson did not include the monetary award on his income tax return. The Internal Revenue Service (IRS) (defendant) claimed that Johnson was required to include the judgment award in his gross income for taxation purposes. Johnson sued the IRS, claiming, among other things, that the award was due to his physical injuries sustained on the job and thus was not gross income.

Rule of Law

Issue

Holding and Reasoning (Brimmer, J.)

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