Legal Opinion
Frank Biehl Barbara Biehl v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 12, 2003No. 02-72723PublishedCited by 27 opinions
1Opinion of the Court
TROTT, Circuit Judge.
Frank and Barbara Biehl (“Biehls”) appeal the decision of the United States Tax Court that the attorneys’ fees paid to their lawyers, pursuant to a settlement agreement with Mr. Biehl’s previous employer, must be treated as a miscellaneous itemized deduction rather than an adjustment to gross income stemming from a reimbursed employee expense under I.R.C. § 62(a)(2)(A). 1 We agree with the Tax Court that the plain language of § 62(a)(2)(A), the regulations explaining that provision, and its legislative history support the conclusion that Congress did not intend for…
2Cases cited9 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- National Labor Relations Board v. Catholic BishopSupreme Court of the United States · 1979
- Botosan v. Paul McNally RealtyCourt of Appeals for the Ninth Circuit · 2000
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Kathleen Lentini v. California Center for the Arts, Escondido Alan Corbin Randy Vogel, and Does 1-10Court of Appeals for the Ninth Circuit · 2004
- Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Chris Berg, Inc. v. United StatesUnited States Court of Claims · 1972
- Guidiville Band of Pomo Indians v. NGV Gaming, Ltd.Court of Appeals for the Ninth Circuit · 2008
- Ordlock v. CommissionerCourt of Appeals for the Ninth Circuit · 2008
22 more not listed; retrieve them via the Exa API.