United States Supreme Court

COMM'R v. BANKS, 03-892

Read COMM'R v. BANKS, 03-892
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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

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