individuals does not automatically imply, however that there exists a tort-like ‘personal injury’ for purposes of federal income tax law.” Burke, — U.S. at-, 112 S.Ct. at 1873. The Burke Court held that in order to determine whether damages are excluded by § 104(a)(2) that a court must examine “the remedial scheme established by the statute which gave rise to the award in question.” Maleszewski, 827 F.Supp. at 1557. In the present case, the court adopts the reasoning set forth by the district court in Maleszewski Damages awarded pursuant to a settlement under the ADEA are essentially awards for back pay and benefits. Liquidated damages are merely a means for punishing and deterring willful violators of the ADEA. See Lindsey v. American Cast Iron Pipe Co., 810 F.2d 1094 (11th Cir.1987) (<HOLDING>). The inclusion of a liquidated damages
holding that liquidated damages under the adea are intended to punish and deter recognizing that punitive damages should be awarded only in the most egregious cases and are not intended to compensate plaintiffs but to punish the wrongdoer and deter both the wrongdoer and others from future harmful conduct recognizing that liquidated damages under the flsa  are compensation not a penalty or punishment  holding that because liquidated damages under the adea are punitive in nature a jurys award of state punitive damages and adea liquidated damages constitutes a double recovery and therefore reducing the total recovery by the amount of the liquidated damages award holding that the legislative history under the act indicates that liquidated damages are intended to be punitive in nature