Tim Canney (J.D. 2011, Catholic) has published Tax Gross-Ups: A Practical Guide to Arguing and Calculating Awards for Negative Tax Consequences in Discrimination Suits, 59 Cath. U. L. Rev. 1111 (2010). Here is the abstract:

Congress passed the American Disabilities Act (ADA) to combat discrimination in areas such as employment. Title VII of the Civil Rights Act describes remedies available for violations of the ADA. Under Title VII, courts may grant equitable relief that they deem “appropriate.” Some courts have used this broad language to affirm “gross-up” jury awards. These gross-up awards are used to offset a plaintiff’s tax liability for lump-sum back pay awards received in employment discrimination suits. This Comment begins by examining current remedies granted in discrimination suits brought under Title VII. Next, the author evaluates the discussion of tax gross-up awards and analogizes them to other equitable remedies. The author then rejects the belief that courts are without the authority to grant gross-up awards because they create unfair tax treatment. Instead, the author argues that gross-up awards are appropriate under Title VII in order to protect victims of employment discrimination and to make plaintiffs “whole” again. Lastly, the author offers a practical guide to practitioners for calculating gross-up awards.