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KOCHANSKY v. C.I.R.

No. 94-70747.

92 F.3d 957 (1996)

Richard W. KOCHANSKY, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 13, 1996.

Attorney(s) appearing for the Case

Richard W. Kochansky, Coeur d'Alene, Idaho, in pro. per., for petitioner-appellant.

Gary D. Allen, David A. Shuster, United States Department of Justice, Washington, DC, for respondent-appellee.

Before BROWNING and CANBY, Circuit Judges, and REA, District Judge.

CANBY, Circuit Judge:

As part of a divorce settlement, Richard Kochansky ("Kochansky") and his wife, Carol, agreed that a portion of the contingent fee which Kochansky earned by representing a client in a medical malpractice suit would be paid to Carol. After the divorce, the malpractice case was settled favorably and the fee paid. Kochansky appeals the Tax Court's decision that the entire amount of the contingent fee is taxable to Kochansky despite

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