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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.
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Last modified: May 25, 2011