Legal Opinion

Eldon R. Kenseth and Susan M. Kenseth v. Commissioner

United States Tax Court

Decided May 24, 2000No. 2385-98Unknown

1Opinion of the Court

114 T.C. No. 26

UNITED STATES TAX COURT ELDON R. KENSETH AND SUSAN M. KENSETH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2385-98. Filed May 24, 2000. In 1993, P recovered a $229,501 settlement under the Federal Age Discrimination in Employment Act of 1967,

Pub. L. 90-202, sec. 2, 81 Stat. 602, current version at

29 U.S.C. secs. 621

-633a (1994). A portion of the settlement proceeds was deposited in the trust account of P’s attorney, X. In distributing the settlement proceeds, X retained $91,800 in attorney’s fees pursuant to a contingent fee agreement. The remaining…

2Cases cited66 opinions

  1. Logan v. Zimmerman Brush Co.Supreme Court of the United States · 1982
  2. Commissioner v. SunnenSupreme Court of the United States · 1948
  3. Helvering v. CliffordSupreme Court of the United States · 1940
  4. Lucas v. EarlSupreme Court of the United States · 1930
  5. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971

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