Fremont G. Redfield v. Insurance Company of North America
Opinion
Opinion
O'Scannlain, J.
ORDER
Appellant’s petition for rehearing is GRANTED.
The memorandum disposition filed September 24, 1990 is withdrawn. A new disposition will be filed in its stead.
OPINION
This appeal from the district court’s order granting relief from judgment pursuant to Federal Rule of Civil Procedure 60(b)(5) in an age discrimination case presents, surprisingly, a question of federal income tax law.
I
Fremont Redfield brought suit in state court against his former employer, Insurance Company of North America (“ICNA”), alleging violations of the Age Discrimination in Employment Act (“ADEA”), 29 U.S.C. §§ 621-634 , and the California Fair Employment and Housing Act (“FEHA”), Cal.Gov’t Code §§ 12900-12996, wrongful discharge (breach of employment contract), breach of the implied duty of good faith and fair dealing, and intentional infliction of emotional distress. After removal to federal court, the district court concluded that ICNA had discriminated against Red-field on the basis of age, in violation of both the ADEA and FEHA, and that ICNA had breached an implied employment contract and that contract’s covenant of good faith and fair dealing. Accordingly, the district court awarded…