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BAYLIN v. U.S.

No. 94-5063.

43 F.3d 1451 (1995)

Jack L. BAYLIN, Tax Matters Partner, Painters Mill Venture, Plaintiff Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 5, 1995.

Attorney(s) appearing for the Case

Theodore William Hirsh, Miles & Stockbridge, Baltimore, MD, argued, for plaintiff-appellant. With him on the brief was Ann M. Sheridan.

Bruce Ellison, Dept. of Justice, Washington, DC, argued, for defendant-appellee. With him on the brief were Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen and Sara S. Holderness.

Before RICH, MAYER, and SCHALL, Circuit Judges.

MAYER, Circuit Judge.

On cross-motions for summary judgment, the United States Court of Federal Claims granted the government's motion and held that the legal fees of the Painters Mill Venture were a capital expenditure and that the portion of the condemnation award paid to its attorney under a contingency fee agreement was gross income to the partnership. Baylin v. United States, 30 Fed.Cl. 248 (1993). We affirm.

Background

Baylin...

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