Noel v. New York State Office of Mental Health Central New York Psychiatric Center, No. 10-3483 (2d Cir. 2012)Annotate this Case
The State appealed from a decision of the district court holding that the State improperly made income tax, FICA tax, and other deductions from a Title VII judgment for back and front pay in favor of plaintiff. The court held that such Title VII awards constituted "wages" under the Internal Revenue Code and, as such, were subject to statutory withholding.