{"ID":62992,"name":"BNSF Railway Co. v. Loos","href":"https:\/\/api.oyez.org\/cases\/2018\/17-1042","view_count":0,"docket_number":"17-1042","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"BNSF Railway Company","second_party":"Michael D. Loos","timeline":[{"event":"Granted","dates":[1526274000],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54263"},{"event":"Argued","dates":[1541484000],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54364"},{"event":"Decided","dates":[1551679200],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/54468"}],"lower_court":{"ID":13,"name":"United States Court of Appeals for the Eighth Circuit","href":"https:\/\/api.oyez.org\/taxonomy\/term\/13"},"facts_of_the_case":"\u003Cp\u003EMichael Loos worked as an employee of BNSF Railway Company until his termination in November 2012 for a series of attendance policy violations. Related to at least some of the attendance violations was an injury Loos sustained in 2010 when he fell in the train yard. After being terminated, Loos brought two claims against his former employer: a claim of retaliation under the Federal Railroad Safety Act (FRSA) and a claim of negligence under the Federal Employers Liability Act (FELA). The district court found that Loos had not established a prima facie case of retaliation under FRSA and granted BNSF\u0027s motion for summary judgment on that claim, and the Eighth Circuit affirmed.\u003C\/p\u003E\n\u003Cp\u003EThe FELA negligence claim proceeded to a jury trial, and the jury returned a verdict in favor of Loos\u2014$30,000 for lost wages and $11,212.78 for medical expenses. BNSF moved under Federal Rule of Civil Procedure 59(e) to offset the lost wages award by the amount of Loos\u2019s share of taxes owed under the RRTA. The district court denied the motion, finding no RRTA tax was owed on the award. The Eighth Circuit reviewed this determination de novo and found that the text of RRTA is unambiguous in not including damages for lost wages in its definition of compensation as money remuneration for services rendered. Thus, the Eighth Circuit affirmed the district court\u2019s ruling using alternate reasoning.\u003C\/p\u003E\n\u003Cp\u003E\u00a0\u003C\/p\u003E\n","question":"\u003Cp\u003EAre damages for lost wages \u0022compensation\u0022 under the Railroad Retirement Tax Act and thus subject to employment taxes?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EDamages for lost wages are \u201ccompensation\u201d under the Railroad Retirement Tax Act (RRTA) and thus are subject to employment taxes. In a 7-2 opinion authored by Justice Ruth Bader Ginsburg, the Court held that the RRTA and the Court\u2019s precedent require the finding that Loos must pay taxes on the portion of a jury award for compensating him for lost wages while he was unable to work due to his injury.\u003C\/p\u003E\n\u003Cp\u003EThe Railroad Retirement Act entitles railroad workers to various benefits in a scheme similar to that described by the Social Security Act. The Court held in \u003Ca href=\u0022https:\/\/supreme.justia.com\/cases\/federal\/us\/327\/358\/\u0022\u003E\u003Cem\u003ESocial Security Board v. Nierotko\u003C\/em\u003E, 327 U.S. 358 (1946),\u003C\/a\u003E that the term \u201cwages\u201d included pay for active service as well as pay for periods of absence from active service and that backpay for time lost due to \u201cthe employer\u2019s wrong\u201d counted as \u201cwages.\u201d Similarly, in \u003Ca href=\u0022https:\/\/www.oyez.org\/cases\/2013\/12-1408\u0022\u003E\u003Cem\u003EUnited States v. Quality Stores, Inc.\u003C\/em\u003E, 572 U.S. 141 (2014),\u003C\/a\u003E the Court held that severance payments qualified as taxable \u201cwages\u201d under the Federal Insurance Contributions Act (FICA). Drawing upon these interpretations comparable terms in comparable schemes, the Court found that the term \u201ccompensation\u201d under the RRTA includes pay for periods of absence from active service, so long as the pay stems from the \u201cemployer-employee relationship.\u201d\u003C\/p\u003E\n\u003Cp\u003EJustice Neil Gorsuch authored a dissenting opinion in which Justice Clarence Thomas joined, opining that the compensation to Loos was for injury, rather than for services not rendered, and thus was not taxable under the language of the RRTA.\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":34185,"name":"Lisa S. Blatt","href":"https:\/\/api.oyez.org\/people\/lisa_s_blatt","view_count":0,"last_name":"Blatt","roles":null,"thumbnail":null,"length_of_service":0,"identifier":"lisa_s_blatt"},"advocate_description":"for petitioner","href":"https:\/\/api.oyez.org\/case_advocate\/case_advocate\/22584"},{"advocate":{"ID":39725,"name":"Rachel P. 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