Legal Opinion
Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 14, 2000No. 98-71358PublishedCited by 30 opinions
1Opinion of the Court
RYMER, Circuit Judge:
The issue before us is whether Franklin and Nona Coady were entitled to exclude from their 1994 gross income $168,217 for costs and contingent legal fees incurred in securing Nona Coady’s judgment for lost wages and benefits arising out of her wrongful termination. We conclude that they were not, and affirm.
I
In May 1990, Nona Coady was discharged from her position as Senior Loan Officer at Alaska Housing Finance Corporation (AHFC). Along with her husband, Coady retained the law firm of Hellen, Partnow & Condon (HPC) to represent her in a wrongful termination suit against…
2Cases cited16 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Helvering v. EubankSupreme Court of the United States · 1941
- United States v. BasyeSupreme Court of the United States · 1973
11 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Srivastava v. CommissionerCourt of Appeals for the Fifth Circuit · 2000
- James T. Sinyard Monique T. Sinyard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Sigitas Banaitis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Hukkanen-Campbell v. CIRCourt of Appeals for the Tenth Circuit · 2001
25 more not listed; retrieve them via the Exa API.