United States Supreme Court

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COMM'R v. BANKS, 03-892

In calculating federal income tax, when a litigant's recovery constitutes income, the litigant's income includes the portion of the recovery paid to the attorney as a contingent fee.

Appellate Information

  • Decided 01/24/2005
  • Published 01/24/2005

Judges

Court

  • United States Supreme Court

Counsel