back pay settlement

Arizona. In 1994 a class action suit was awarded to employees who were refused work. My companion of 15 years died in 2000 was awarded 81650.00 for back pay and 81660.00 for interest, today, I am in control of his estate so the checks are payable to the estate of. What if any are the tax ramifications of this award.

That is a question for a local CPA or tax accountant to answer, so please consult one. No one here has any experience with settlements where people have been "refused work".