context: This rationale justifies excluding the Haw-kinses' compensatory damages. It also justifies excluding damages awards which purport both to compensate and to punish--such as the liquidated damages awarded in age discrimination cases.
citation_a.signal: cf.
citation_a.identifier: 848 F.2d 84, 84
citation_a.parenthetical: In a defamation suit alleging injury to reputation, "[a]ll income in compensation of that injury is excludable under SS 104(a
citation_a.sentence: See Miller, 914 F.2d at 591 (distinguishing between punitive damages which serve no compensatory purpose and liquidated damages which serve both a deterrent and compensatory purpose); Bennett v. United States, 30 Fed.Cl. 396, 401 (1994) (in contrast to exclusively noncompen-satory punitive damages, ADEA liquidated damages have a compensatory purpose and are therefore excludable); Downey v. Commissioner, 100 T.C. 634, 1993 WL 231740 (1993) (ADEA liquidated damages, which serve both to compensate for intangible injuries and to punish, are excludable); cf. Threlkeld, 848 F.2d at 84 (In a defamation suit alleging injury to reputation, “[a]ll income in compensation of that injury is excludable under § 104(a)(2)”).
citation_b.signal: see
citation_b.identifier: 30 Fed.Cl. 396, 401
citation_b.parenthetical: in contrast to exclusively noncompen-satory punitive damages, ADEA liquidated damages have a compensatory purpose and are therefore excludable
citation_b.sentence: See Miller, 914 F.2d at 591 (distinguishing between punitive damages which serve no compensatory purpose and liquidated damages which serve both a deterrent and compensatory purpose); Bennett v. United States, 30 Fed.Cl. 396, 401 (1994) (in contrast to exclusively noncompen-satory punitive damages, ADEA liquidated damages have a compensatory purpose and are therefore excludable); Downey v. Commissioner, 100 T.C. 634, 1993 WL 231740 (1993) (ADEA liquidated damages, which serve both to compensate for intangible injuries and to punish, are excludable); cf. Threlkeld, 848 F.2d at 84 (In a defamation suit alleging injury to reputation, “[a]ll income in compensation of that injury is excludable under § 104(a)(2)”).