Legal Opinion
James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 25, 2001No. 99-71369PublishedCited by 21 opinions
1Opinion of the Court
Opinion by Judge NOONAN; Dissent by Judge McKEOWN
NOONAN, Circuit Judge:
James T. Sinyard and his wife Monique T. Sinyard (the Sinyards) appeal the judgment of the Tax Court determining a deficiency in their income tax for the taxable year 1992. At issue is the taxpayer’s liability for attorneys’ fees paid pursuant to court order approving the settlement of two class actions brought under the Age Discrimination in Employment Act (the ADEA), 29 U.S.C. § 621 et seq. Holding that such fees paid on the taxpayer’s behalf are income to the taxpayer, we affirm the judgment of the Tax Court.
FACTS
In the…
2Cases cited9 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Evans v. Jeff D. Ex Rel. JohnsonSupreme Court of the United States · 1986
- Venegas v. MitchellSupreme Court of the United States · 1990
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Franklin P. Coady Nona Coady v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
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3Cited by21 opinions
- Manning v. AstrueCourt of Appeals for the Tenth Circuit · 2007
- Sigitas Banaitis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Biehl v. Comm'rUnited States Tax Court · 2002
- BANAITIS v. COMMISSIONERUnited States Tax Court · 2002
- Sanford v. Comm'rUnited States Tax Court · 2008
16 more not listed; retrieve them via the Exa API.