United States Tenth Circuit

Under 26 USC 61(a), an entire judgment from Title VII action is income, even attorney's fees subject to a contingent fee agreement that were paid directly to the attorneys. Additionally, the attorney fees are not deductible under the Alternative Minimum Tax.

Appellate Information

• Decided 12/19/2001
• Published 12/19/2001

Judges

• McKAY, Circuit Judge., Before KELLY and McKAY, Circuit Judges, and BROWN, Senior District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Russell R. Young (Roger J. Jones with him on the briefs) of Mayer, Brown & Platt, Chicago, Illinois, for Petitioner-Appellant.


• For Appellees:
  
• Tamara W. Ashford (Richard Farber and Kenneth W. Rosenberg on the brief), Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.