Task: Wrong Candidate Generation
Input (English): 464 U.S. 826, 104 S.Ct. 97, 78 L.Ed.2d 102 (1983). This line of cases also answers the possible contention that Title VII awards, because authorized by statute, are somehow different than back pay awards. The constitutional question does not change because Congress has created the right. See Curtis, 415 U.S. at 194, 94 S.Ct. at 1008. Although it has not confronted the Seventh Amendment question directly, this Circuit has endorsed the proposition that in a Title VII action “back pay is not in the nature of a claim for damages, but rather an integral part of the statutory equitable remedy.” Evans v. Sheraton Park Hotel, 503 F.2d 177, 186 (D.C.Cir.1974) (quoting Johnson v. Georgia Highway Express, 417 F.2d at 1125). See also Sparrow v. Commissioner, 949 F.2d 434, 438 (D.C.Cir.1991) (<HOLDING>), cert. denied, — U.S. —, 112 S.Ct. 3009, 120 
 Holding statements: (A) holding that an award of damages specifically allocated to back pay as a result of a wrongful discharge in violation of first amendment rights under  1983 was nontaxable under  104a2 (B) holding that an award of back pay under title vii remains an equitable remedy to be awarded by the district court in its discretion (C) holding that punitive damages are excludable from gross income under 26 usc  104a2 (D) holding that back pay awards are not excludable from gross income under 26 usc  104a2 1988 because the overwhelming weight of authority supports the view that an award of back pay under title vii does not constitute the legal remedy of damages (E) holding that an award of back pay is an issue for the court
Output (English): holding that punitive damages are excludable from gross income under 26 usc  104a2