Opinion ID: 2456
Heading Depth: 2
Heading Rank: 3

Heading: Plaintiff's Travel Expenses

Text: While plaintiff was teaching at the Ithaca campus, she was based in the New York City metropolitan area, and Cornell reimbursed her travel costs. In 2001, Cornell's tax compliance office required the ILR School to categorize plaintiffs travel expenses as taxable income. Accordingly, to maintain plaintiff's salary at its then-current level, the ILR School had to pay plaintiff a gross amount exceeding that of her travel expenses in order to cover the added cost of personal income taxes incurred. In March 2001, Dean Edward J. Lawler informed plaintiff that the ILR School would pay her $20,000 towards her travel expenses. In December 2001, plaintiff informed Dean Lawler that this amount was insufficient to cover her expenses and apologized for the delay in bringing it to his attention, noting that the events of September 11, 2001 had made it difficult for her to estimate her actual costs of travel for the fall semester. Dean Lawler initially denied her request, prompting plaintiff to write to him that she was truly sorry for the misunderstanding about the travel money but could not afford to cover her travel costs and wished to speak with him about her ability to meet her spring semester commitments. Dean Lawler then increased the amount of her travel allowance to $29,000. In January 2002, plaintiff thanked him for the generous offer, but noted that the funds were still insufficient. Dean Lawler then increased the travel compensation to $30,000, but felt frustrated by plaintiffs repeated requests, interpreting them as forceful, demanding, and pushy. In June 2002, plaintiff again contacted the ILR School regarding travel reimbursement. Defendants submit that this overture reminded Dean Lawler that her contract was set to expire in October 2002, which led him to evaluate whether it was worth retaining her. However, a June 25, 2002 e-mail from Associate Dean Robert Smith to Dean Lawler and Associate Dean Ann Martin indicates the decision not to renew her contract had already been made; in detailing the June 2002 meeting he had with plaintiff to discuss her travel expenses, Associate Dean Smith wrote: Other than my mention of budget problems, I did not offer any inklings of what is yet to come! Good luck on that one; will be a tough meeting, but will be a good investment. Regardless of the timing of the decision, defendants contend that Dean Lawler ultimately concluded that the special arrangement with plaintiff had become too expensive in light of budgetary issues. Specifically, during the 2000-2002 period, the SUNY system had reduced the percentage of its budget appropriated to the ILR School and, as a result, January 2002 expense projections for the Extension Division for the 2002-2003 academic year exceeded the expected amount of state funds. E-mails drafted by Associate Dean Martin and Associate Dean Smith in late 2001 and early 2002, respectively, indicate that the budget concerns in the Extension Division were pressing.