United States Eleventh Circuit

Punitive damages are taxable income, but fees paid to attorneys based on a post-judgment, pre-appeal fee agreement need not be included in gross income.

Appellate Information

• Decided 04/30/2001
• Published 04/30/2001

Judges

• BIRCH, Circuit Judge:, Before BIRCH and BLACK, Circuit Judges, and NESBITT, District Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Scott B. Smith,J. Donald Hughes, Jeffrey M. Anderson, Bradley, Arant, Rose & White, LLP, Birmingham, AL, for Plaintiff-Appellant.


• For Appellees:
  
• Richard Farber, U.S. Dept. of Justice, Tax Div., Kenneth Rosenberg, Dept. of Justice, Washington, DC, Shirley L. McCarty, Birmingham, AL, for Defendant-Appellee.