United States Ninth Circuit

In an entry of judgment for an individual's income tax deficiency, the Tax Court properly concluded that an economic and punitive damage award after a tort recovery should have been included in gross income, but erred in finding that attorneys' fees should also be included.

Appellate Information

• Argued 02/14/2003
• Decided 08/27/2003
• Published 08/27/2003

Judges

• Before BEEZER, THOMAS, and CLIFTON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Joseph Wetzel and Russell A. Sandor;  Wetzel, DeFrang, & Sandor;  and Philip N. Jones;  Duffy Kekel LLP;  Portland, OR;  for the petitioner.


• For Appellees:
  
• Eileen J. O'Connor, Richard Farber, and Kenneth Rosenberg, United States Department of Justice, Tax Division;  Washington, DC;  for the respondent.