United States Ninth Circuit

Attorneys' fees paid to plaintiffs' lawyers pursuant to a settlement agreement with a previous employer must be treated as a miscellaneous itemized deduction, rather than an adjustment to gross income stemming from a reimbursed employee expense under I.R.C. section 62(a)(2)(A). "Services as an employee" were not being performed by the taxpayer at time of bringing suit, thus that section's requirements are not met.

Appellate Information

• Argued 11/05/2003
• Decided 12/12/2003
• Published 12/12/2003

Judges

• TROTT, Circuit Judge., Before THOMPSON, TROTT, Circuit Judges, and WEINER, Senior Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• David M. Kirsch, San Jose, CA, for the petitioners-appellants., Stephen Bruce Cohen, Georgetown University Law Center, Washington, DC, amicus curiae in support of the appellants.


• For Appellees:
  
• Kenneth W. Rosenburg, Tax Division Department of Justice, Washington, DC, for the respondent-appellee.