Legal Opinion
Hukkanen-Campbell v. CIR
Court of Appeals for the Tenth Circuit
Decided December 19, 2001No. 00-9030PublishedCited by 15 opinions
1Opinion of the Court
McKAY, Circuit Judge.
Petitioner prevailed in a Title VII lawsuit against her former employer. The defendant in that action paid Petitioner $150,000 in partial satisfaction of the judgment. The $150,000 payment was issued jointly to Petitioner and her attorneys. She received $76,600.75 of the settlement; her attorneys retained the remaining $73,399.25 as legal fees.
Originally, Petitioner reported the entire $150,000 as “Other Income” on her 1993 federal income tax return. She also claimed an itemized deduction for the legal fees. In 1995, she filed an amended tax return in which she excluded…
2Cases cited5 opinions
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- 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
- Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Franklin P. Coady Nona Coady v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
3Cited by15 opinions
- Manning v. AstrueCourt of Appeals for the Tenth Circuit · 2007
- Commissioner v. BanksSupreme Court of the United States · 2005
- Sigitas Banaitis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Dubuc v. JohnsonCourt of Appeals for the Tenth Circuit · 2003
- John W. Banks, II v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2003
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