District court's holding that defendant improperly made income tax, Federal Insurance Contributions Act tax and other deductions from a Title VII judgment for back and front pay in favor of plaintiff, in plaintiff's wrongful termination suit, is reversed in part and remanded, as payments pursuant to Title VII judgments for back and front pay are "wages" as defined under the Internal Revenue Code and, as such, employers are required to withhold income and Federal Insurance Contributions Act taxes. However, district court's judgment with respect to the state's re-payment to plaintiff of amounts withheld for retirement contributions and union dues, as well as the court's award of attorney's fees is affirmed.