Where an employee wins an award for damages under the Federal Employer Liability Act, any portion of that award apportioned for lost wages is “compensation” and, therefore, subject to income and excise taxes such as those in the Railroad Retirement Tax Act.The 1st District Appellate Court reversed and remanded a decision from Cook County Circuit Judge Lorna E. Propes.Rafael Munoz worked for Norfolk Southern Railway Co. in he Calumet Yard on the city’s South Side.Munoz’s work days came to a sudden …