This Note will proceed in five parts. Part II will discuss the factual background of the Schleier case and the holding of the Supreme Court."° Part III will briefly outline the legal background behind ADEA awards and their potential section 104(a)(2) treatment." Next, part IV examines the decision and analysis of the Supreme Court in Schleier. Finally, part V comments on the Court's holding and discusses the policy implications of the decision.' This Note then concludes that Congress needs to act to provide for exclusion from gross income amounts received from a settlement or jury award of a discrimination claim

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