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United States Supreme Court

BNSF Railway Co. v. Loos, 17–1042

Held that an award of damages compensating an injured railroad worker for lost wages was subject to taxation under the Railroad Retirement Tax Act. The worker contended that the wages he recovered in this Federal Employers' Liability Act case should not be considered compensation subject to the payroll tax, which funds a self-sustaining retirement benefits system for railroad workers. Disagreeing, the U.S. Supreme Court held that the tax applied. Justice Ginsburg delivered the opinion of a 7-2 Court.

Appellate Information

  • Decided
  • Published 2019/03/04


  • Ginsburg


  • United States Supreme Court


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