United States Sixth Circuit
BANKS v. COMM'R OF INTERNAL REVENUE, 01-2171/2177
Petitioner's California federal court suit settlement proceeds were not excludable from gross income under 26 U.S.C. section 104, but the tax court incorrectly determined that contingency fees petitioner paid to his attorney constituted taxable income.
Appellate Information
- Decided 09/30/2003
- Published 09/30/2003
Judges
Court
- United States Sixth Circuit