Page:BNSF Railway Company v. Michael D. Loos.pdf/3

Rh to distinguish the “income” tax on an employee from the matching “excise” tax on a railroad. Further, Congress specified not “gross income” but employee “compensation” as the tax base for RRTA taxes. Congress did not exclude personal injury damages from “compensation.” Pp. 10–14.

865 F. 3d 1106, reversed and remanded.

, delivered the opinion of the Court, in which, and , , , , and , joined. , filed a dissenting opinion, in which, joined.