-7- 2000-59. The Nature of the Claim First we consider whether the claim settled was based upon a tort or tort type cause of action. From the record before us, we consider the evidence, the stipulated facts, the complaint, and the intent of the payor. Threlkeld v. Commissioner, 87 T.C. 1294, 1306 (1986), affd. 848 F.2d 81 (6th Cir. 1988); Bent v. Commissioner, 87 T.C. 236, 245 (1986), affd. 835 F.2d 67 (3d Cir. 1987); Church v. Commissioner, 80 T.C. 1104, 1107 (1983). There is no dispute that the 1993 complaint arose under the FLSA to recover unpaid overtime compensation, liquidated damages, attorney’s fees and costs. It is well settled that an action under the FLSA, in and of itself, is not based upon a tort or tort type right. See Jacobs v. Commissioner, supra. The FLSA was enacted to establish minimum wages and maximum hours for employees and it does not provide for personal injury compensation. See Brooklyn Sav. Bank v. O’Neil, 324 U.S. 697, 707 (1945); Jacobs v. Commissioner, supra. The only relief available under the FLSA is the payment of back wages and liquidated damages for excessive hours worked. See 29 U.S.C. 235 n.6 (1992). But see Small Business Job Protection Act of 1996, Pub. L. 104-188, sec. 1605(a), 110 Stat. 1838, which amended sec. 104(a)(2) to provide that for amounts received after Aug. 20, 1996, a “personal injury” is limited to a physical injury. On the other hand, an economic injury includes injuries such as those arising out of the unlawful deprivation of either full wages earned or the opportunity to earn them. Id.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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