The jury trial then commenced and Miller was award compensatory damages. The jury did not award punitive damages. The court denied front pay, but granted pack pay and tax-component awards. The only question on appeal was what remedies were available to make the employee whole.
The Seventh Circuit held that the District Court did not err in finding that two entities controlled by defendant-employer’s owner could be held liable under successor liability principles for plaintiff’s damages, and that plaintiff was also entitled to additional damages associated with increased tax liability resulting from receipt of back-wage award as the record supported the District Court’s finding that Miller's receipt of lump sum $43,500 back pay award would bump him into higher tax bracket than what he would have been paid had he received said wages evenly throughout time of lawsuit.