The Complainant failed to provide a basis for voiding the settlement agreement in his case where he argued that the Respondent had made misrepresentations regarding the tax consequences of the settlement. The Respondent correctly informed the Complainant that the settlement amount was taxable as income. Sec. 104(a)(2), of the Internal Revenue Code, provides a statutory exception for taxation of gross income for the amount of any damages (other than punitive damages) which are received (whether by suit or agreement, and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness. The Complainant in this case did not receive income from the settlement on account of personal physical injuries or physical sickness. The amount which he received as the settlement amount represented a cash payment in lieu of paid leave following his resignation, a cash payment for his overtime hours and accrued vacation and personal holiday accounts, and severance pay equal to one and one-quarter times his annual salary. For this, and other reasons, the Administrative Law Judge appropriately dismissed the Complainant’s claims that the settlement agreement should be voided. Sullivan v. UW-Marathon County (LIRC, 09/27/07).

The fact that the Complainant received social security disability benefits following her discharge by the Respondent does not necessarily render her ineligible for back pay. While the Complainant’s disability may have been sufficiently severe to entitle her to social security benefits, the Respondent in this case did not establish that her disability would have prevented her from continuing her employment with the Respondent or from attempting to find other employment. Even if the Complainant was completely unable to work, this would not constitute proof that she failed to make a good-faith effort to mitigate her damages. Crivello v. Target Stores (LIRC, 06/13/95), aff’d sub nom. Target Stores v. LIRC, 217 Wis. 2d 1, 576 N.W.2d 545 (Ct. App. 1998).

An employer was not to reduce the wages of a male employee to comply with an equal pay order for females. Allison v. Jensen's Cleaners (DILHR, 06/14/74); Biermann v. Larson Pallet (DILHR, 11/02/73).