Income tax, Back pay, Civil Rights Act of 1964 Title VII
The article details the conflicting opinions of U.S. federal district and circuit courts on whether gross-ups are permitted for Title VII lump-sum back-pay awards and explores the effect of federal income taxation on Title VII awards as well as factors to consider for determining gross-ups.
Permitting Gross-Ups for Title VII Back-Pay Awards: A Gross Tax Issue,
82 La. L. Rev.
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol82/iss2/11