Legal Opinion
Benci-Woodward v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 18, 2000No. Nos. 99-70136, 99-70138, 99-70137PublishedCited by 14 opinions
1Opinion of the Court
McKEOWN, Circuit Judge:
The question before us is whether the taxpayers may exclude from gross income the portion of a punitive damages award retained by their attorney pursuant to a contingent fee agreement. The answer is no and is dictated by our recent case of Coady v. Commissioner, 213 F.3d 1187 (9th Cir.2000). Although Coady involved analysis of an attorney lien under Alaska law, the result is the same under California law. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1), and we affirm the decision of the Tax Court.
BACKGROUND
Petitioners, who were employees of Target Stores, filed…
2Cases cited9 opinions
- Fifield Manor v. FinstonCalifornia Supreme Court · 1960
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Isrin v. Superior CourtCalifornia Supreme Court · 1965
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Howard M. Weiser, and Lenore Weiser Robert J. And Helen M.L. Stein John McLeish and Nils Parson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- James T. Sinyard Monique T. Sinyard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Biehl v. Comm'rUnited States Tax Court · 2002
- Ivor F. Benci-Woodward and Debra A. Benci-Woodward v. Commissioner of Internal Revenue, Laurentz J. Mangum and Barbara Mangum v. Commissioner of Internal Revenue, Jose Ragatz and Dianne M. Ragatz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Banks v. CIRCourt of Appeals for the Sixth Circuit · 2003
9 more not listed; retrieve them via the Exa API.