Loos

“ Loos rendered to BNSF. Instead of being “compensation” for “services rendered as an employee,” it seems more natural to say that the negligence damages BNSF paid are “compensation” to Mr. Loos for his injury. That’s exactly how we usually understand tort damages–as “compensation” for an “injury” caused by “the unlawful act or omission or negligence of another.” Black’s Law Dictionary 314 (2d ed. 1910) . And that’s exactly how FELA describes the damages it provides–stating that it renders a railroad “liable” not for services rendered but for any “injury” caused by the defendant’s “negligence.” ”

“ Blending tax bases that Congress kept discrete, the District Court and Loos proffer a scheme in which employees pay no tax on damages compensating for personal injuries; railroads pay the full excise tax on such compensation; and employees receive full credit for the compensation in determining their retirement benefits. ”

“ On the 25th July the Division was relieved after a continuous tour in the Loos front of just under five months--a period of particularly bitter and severe trench warfare. Trench-mortaring was continuous on both sides on the greater part of the front held, and shelling heavy. The artillery suffered no less severely than the infantry, owing to the very restricted choice of positions and the advantages of the observation enjoyed by the enemy. Raids and counter-raids were numerous. ”

“ Let loose my hand, Euan—that somehow has stolen into yours. Ai-me! This is a very maze I seem to travel in, with every pitfall hiding all I would avoid, and everywhere ambush laid for me.... Listen, dear lad, I am more pitifully at your mercy than I dreamed of. Be faithful to my faithless self that falters. Point out the path from your own strength and compassion.... I—I must find my way to Catharines-town before I can give myself to thoughts of you—to dreams of all that you inspire in me."
"Listen, Lois. This fort is as far as you may go." ”

“ To Loïs, as she shrank back, it was as if all the devils of hell had been suddenly let loose. Steadily the fire continued; but so numerous were the assailants, that even as they fell others poured in over them, filling up the gaps. The settlement was surrounded on all sides. The besieged were not long in perceiving this, for the triumphant yells of the red men were heard on every side.
“They are too many for us, Marcus,” said Father Nat; “they are murdering our people wholesale down yonder. Good Heavens! they are setting fire to the barns; they’ll burn the village down!” ”

“ Nor does United States v. Cleveland Indians Baseball Co., 532 U. S. 200 (2001) , aid Loos’s argument, repeated by the dissent. See post, at 8. Indeed, Cleveland Indians reasserted Nierotko’s holding that “backpay for a time in which the employee was not on the job” counts as pay for services, and therefore ranks as wages. 532 U. S., at 210. Cleveland Indians then took up a discrete, “secondary issue” Nierotko presented, one not in contention here, i. e., whether for taxation purposes backpay is allocable to the tax period when paid rather than an earlier time-earned period. ”

“ In his view, echoed by the dissent, “remuneration... for services rendered” means the “package of benefits” an employer pays “to retain the employee.” Brief for Respondent 37; post, at 3–4. He therefore agrees with BNSF that benefits like sick pay and vacation pay are taxable “compensation.” He contends, however, that FELA damages for lost wages are of a different order. They are not part of an employee’s “package of benefits,” he observes, and therefore should not count as “compensation.” Such damages, Loos urges, “compensate for an injury” rather than for services rendered. ”

“ I thought, “and I daresay, if the truth was known, every copper of your money has come out of your neighbour’s pocket. But I’m looking 90after you, my lad, and you’ll have to be very clever next time, if you want to do it without my seeing you.”
I spoke to one of my pals about him at the same time, who was told off to look after the inside of the theayter.
“There’s that beauty, Rummles, gone in, Looseley,” I said. “Keep your eye on him. He bought a dress-circle ticket.”
“All right! I know him well! He won’t get the better of me,” says Looseley. ”

“ Well, I am now spending the weekend with Henry's family at his old family mansion outside of Philadelphia, and I am beginning to think, after all, that there is something else in the world besides family. And I am beginning to think that family life is only fit for those who can stand it. For instants, they always seem to get up very early in Henry's family. I mean it really is not so bad to get up early when there is something to get up early about, but when a girl gets up early and there is nothing to get up early about, it really begins to seem as if there was no sense to it. ”

“ So then Louie called us up so Dorothy told him that we thought it would be delightful if he and Robber would take us out shopping tomorrow morning. So then Louie asked his papa and his papa said they would. So then they asked us if we would like to go to see a play called The Foley Bergere tonight. So he said that all of the French people who live in Paris are always delighted to have some Americans, so it will give them an excuse to go to the Foley Bergere. ”

“ I love the season well,
When forest glades are teeming with bright forms,
Nor dark and many-folded clouds foretell
The coming-on of storms.
From the earth's loosened mould
The sapling draws its sustenance, and thrives ”

“ She went to the door leading into the kitchen, and gave some directions to the elder girl, whom Lois now knew to be the daughter of the house. Faith stood impassive, while her mother spoke, scarcely caring to look at the newly-arrived strangers. She was like her brother Manasseh in complexion, but had handsomer features, and large, mysterious-looking eyes, as Lois saw, when once she lifted them up, and took in, as it were, the aspect of the sea-captain and her cousin with one swift searching look. ”

“ Lois followed me, springing lightly from tussock to rotting log, from root to bunchy swale, swift, silent footed, dainty as a lithe and graceful panther crossing a morass dry-footed.
Behind her trotted in order the Yellow Moth, Tohoontowhee, and lastly the Grey-Feather—"Like Father Death herding us all to destruction," whispered Lois in my ear, as I halted while the Sagamore surveyed the trail ahead with cautious eyes.
As we moved forward once more, I glanced around at Lois and thought I never had seen such fresh and splendid vigor in any woman. ”

“ I advise you to go to your room and thank Heaven for your escape."
"Uncle, are the people of the North savages?"
"Its soldiers are worse than savages. Have you not heard me express my opinion of them over and over again? Go to your room, and when you appear again, I trust it will be with the meekness and submission becoming in a young woman."
When the girl left Aun' Jinkey's cabin the young soldier looked after her with an expression of deep interest. "Who is she?" he asked.
"Dat's Miss Lou," said the old negress, forcing into his mouth another spoonful of her fiery decoction. ”

“ So I really feel as if yesterday was a turning point in my life, because at last I have met a gentleman who is not only an artist but who has got brains besides. I mean he is the kind of a gentleman that a girl could sit at his feet and listen to for days and days and nearly always learn something or other. Because, after all, there is nothing that gives a girl more of a thrill than brains in a gentleman, especially after a girl has been spending the week end with Henry. So Mr. Montrose talked and talked all of the way to New [199] York and I sat there and did nothing else but listen. ”

“ So while Dorothy and I were in the Cafe de Paris powdering our nose in the lady’s dressing room we met an American girl who Dorothy knew in the Follies, but now she is living in London. So she told us all about London. So it seems the gentlemen in London have quite a quaint custom of not giving a girl many presents. I mean the English girls really seem to be satisfied with a gold cigaret holder or else what they call a ‘bangle’ which means a bracelet in English which is only gold and does not have any stones in it which American girls would really give to their maid. ”

“ Sounds of renewed life came from all directions; the troopers rolled up their blankets, and went to look after their horses; Mrs. Baron bustled about, giving directions for breakfast; Chunk and Zany worked under her eye as if they were what she wished them to be, the automatic performers of her will; Aun' Suke fumed and sputtered like the bacon in her frying-pan, but accomplished her work with the promptness of one who knew that no excuses would be taken from either master or mistress; Miss Lou dusted the parlor, and listened stolidly to the gallantries of her cousin. ”

“ And so I am very happy myself because, after all, the greatest thing in life is to always be making everybody else happy. And so, while everybody is so happy, I really think it is a good time to finish my diary because after all, I am to busy going over my senarios with Mr. Montrose, to keep up any other kind of literary work. And I am so busy bringing sunshine into the life of Henry that I really think, with everything else I seem to acomplish, it is all a girl had ought to try to do. ”

“ Because when a gentleman has a business, he has an office and he has to be there, but when a gentlemans business is only looking into other peoples business, a gentleman is always on the verge of coming in and out of the house. And a girl could not really say that her time was her own. And when Henry was not in and out of the house, his mother would always be in and out of the house because she seems to think that I am so full of nothing but sunshine. ”

“ And I turned my head—and there watching him was the lady that's known as Lou.
His eyes went rubbering round the room, and he seemed in a kind of daze,
Till at last that old piano fell in the way of his wandering gaze.
The rag-time kid was having a drink; there was no one else on the stool,
So the stranger stumbles across the room, and flops down there like a fool. ”

“ So Dorothy and I looked at two girls who seemed to be ploughing up all of the ground with only the aid of a cow and Dorothy said, “I think we girls have gone one step to far away from New York, because it begins to look to me as if the Central of Europe is no country for we girls.” So we both became quite worried. I mean I became quite depressed because if this is what Mr. Eisman thinks we American girls ought to learn I really think it is quite depressing. So I do not think we care to meet any gentlemen who have been born and raised in the Central of Europe. ”

“ Because even if it is unusual for an American to see a French gentleman always kissing his father, I really think it is refreshing and I think that we Americans would be better off if we American fathers and sons would love one another more like Louie and Robber. ”

“ After looking at the Alps, I felt that my mind had been stretched beyond the limits of its elasticity, and fitted so loosely on my old ideas of space that I had to spread these to fit it. ”

“ So I decided that the thing that discouradges gentlemen more than anything else is shopping. Because even Mr. Eisman, who was practically born for we girls to shop on, and who knows just what to expect, often gets quite discouradged over all of my shopping. So I decided I would get to New York and I would go to Cartiers and run up quite a large size bill on Henry's credit, because after all our engagement has been announced in all of the newspapers, and Henry's credit is really my credit. ”

“ Baron took it from her pocket without a word, and Miss Lou went to her room.
True to her nature, Mrs. Whately began to pour oil on the lacerated feelings of her brother and sister-in-law. "Louise is right," she said. "Things are so much better than we expected—than they might have been—that we should raise our hearts in thankfulness. Just think! If this Northern officer is what you fear, why would he have spared my son, whom he might have killed in fair battle? ”

“ She shook her head slowly.
"No God can comfort me," she said, in a voice so lifeless that it sounded flat as the words that sleepers utter, dreaming of trouble.
"Shall we be seated outside on the door-sill?" whispered Lois. "The only seat within is on the settle, where she sits."
"Is this the only room?"
"Yes—save for the mouse-loft, where I sleep on last year's corn-husks. Shall we sit outside? We can speak very low. She will not heed us." ”

“ But all the time I am going back to New York, I will have to try to make up my mind one way or another. Because we girls really can not help it, if we have ideals, and sometimes my mind seems to get to running on things that are romantic, and I seem to think that maybe there is some place in the world where there is a gentleman who knows how to look and act like Count Salm and who has got money besides. And when a girls mind gets to thinking about such a romantic thing, a girls mind really does not seem to know whether to marry Henry or not. ”

“ Eisman really sent me to London to get educated and I would hate to tell him that London is a failure because we know more in New York.
So Dorothy and I came to the Ritz and it is delightfully full of Americans. I mean you would really think it was New York because I always think that the most delightful thing about traveling is to always be running into Americans and to always feel at home. ”

“ Baron, "neither will my wife. If the country has come to such a pass that we must die on our hearths we will die right here."
"Then with my whole authority, mother, I demand that you and my cousin go at once while opportunity still remains. The forces on both sides are concentrating here, and this house may soon be in the midst of a battle. Lou will be exposed to every chance of war. By Heaven! the girl to be my wife shall not trifle with me longer. ”