Reina Martinez - Page 2

                                        - 2 -                                         
          exclude amounts received in settlement of a class action suit.              
          We hold she is not.                                                         
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code as in effect for the year in issue, and           
          all Rule references are to the Tax Court Rules of Practice and              
               The facts have been fully stipulated under Rule 122 and are            
          so found.  At the time the petition was filed, petitioner resided           
          in San Francisco, California.                                               
               In the fall of 1974, petitioner sought the entry-level sales           
          position of trainee agent with State Farm Insurance Co. (State              
          Farm).  State Farm's agents discouraged petitioner from pursuing            
          such a position.                                                            
               On June 1, 1979, a class action suit was filed in the U.S.             
          District Court for the Northern District of California,                     
          Kraszewski v. State Farm Gen. Ins. Co..  The plaintiffs in the              
          class action alleged that State Farm, in violation of title VII             
          of the Civil Rights Act of 1964 (Title VII), had discriminated              
          against women in the hiring of its insurance agents.  On November           
          6, 1981, the District Court bifurcated the litigation into a                
          liability and a remedy phase.                                               
               On April 29, 1985, the District Court ruled in the liability           
          phase that State Farm was liable under Title VII for classwide              

Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011