The Immodest Textualism Of Justices' Retirement Tax Opinion

By Christopher Collier and Michael Arndt  (March 15, 2019, 3:25 PM EDT) -- On March 4, in BNSF Railway v. Loos,[1] the U.S. Supreme Court resolved a circuit split about whether time lost from work because of a personal injury qualifies as "compensation" under the Railroad Retirement Tax Act. By answering yes, the court enables railroad employers to deduct railroad retirement taxes from the lost wages portion of personal injury awards and settlements with their employees. The opinion is unsatisfying, not because it is bad or wrong so much as it is analytically immodest....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!