7
A tort is a "'civil wrong, other than breach of contract,
for which the court will provide a remedy in the form of an
action for damages.'" United States v. Burke, supra at 234
(quoting Keeton et al., Prosser and Keeton on the Law of Torts 2
(5th ed. 1984)). Tort remedies may redress intangible elements
of injury that are deemed important, even though not pecuniary in
their immediate consequences. Id. at 235. These injuries may
include emotional distress, personal humiliation, and mental
anguish. Id. at 235-236.
In United States v. Burke, supra, the Supreme Court held
that recoveries received for the settlement of claims based on
Title VII of the Civil Rights Act of 1964, Pub. L. 88-352, 78
Stat. 253, are not excludable from gross income under section
104(a)(2) because the Act did not provide remedies for personal
injuries. In Commissioner v. Schleier, supra, the Supreme Court
held that recoveries for claims based on the Age Discrimination
in Employment Act of 1967 (ADEA), Pub. L. 90-202, 81 Stat. 602,
are not excludable from gross income because the ADEA provides no
compensation "for any of the traditional harms associated with
personal injury." Id. at 336. Effective November 21, 1991,
Congress amended title VII to permit the recovery of compensatory
and punitive damages for certain violations. Civil Rights Act of
1991, Pub. L. 102-166, sec. 102, 105 Stat. 1071, 1072-1073.
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