- 15 - Seeking a more global holding regarding the nature of the liquidated damages under the FLSA, respondent makes an alternative argument that the liquidated damages are punitive and therefore not excludable under section 104(a)(2). Because we have already found that petitioners’ liquidated damages payments were not compensation for personal injury or illness and therefore not excludable under section 104(a)(2), we need not decide whether liquidated damages under FLSA constitute punitive damages. To the extent not herein discussed, we have considered all other arguments made by the parties and find them to be moot or without merit. To reflect the foregoing, Decisions will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011