United States Ninth Circuit
US v. George, 04-10307
Receivership fees paid to a cash-basis taxpayer are taxable in the year received even though they are subject to subsequent court review and possible disgorgement.
Appellate Information
- Argued 04/12/2005
- Decided 08/23/2005
- Published 08/23/2005
Judges
- LAY, Circuit Judge., Before: LAY,B. FLETCHER, and HAWKINS, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellees:
- Marcus S. Topel and Daniel F. Cook, Topel & Goodman, San Francisco, CA, for the defendant-appellant., David L. Denier, Assistant United States Attorney, Tax Division, San Francisco, CA, for the plaintiff-appellee.