Willis B. Amos, et al. v. The Metropolitan Government of Nashville and Davidson County, Tennessee - Dissenting

I respectfully disagree with the majority’s conclusion that the lump-sum payments made to Appellants upon their retirement were not for performing personal services; but instead, were in lieu of the employee using his/her accrued vacation time. Although the payments were indeed made in lieu of the employee using his/her accrued vacation time, the payments were compensation for the employee performing personal services during his/her employment.