ESTATE OF CLARKS EX REL. BRISCO-WHITTER v. U.S.

No. 98-2437.

202 F.3d 854 (2000)

ESTATE OF Arthur L. CLARKS, by and through its duly appointed Independent Personal Representative, Mary J. BRISCO-WHITTER, also known as Mary J. Clarks, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: January 13, 2000.


Attorney(s) appearing for the Case

Harley D. Manela (argued and briefed), Lakritz, Herman & Wissbrun, Bingham Farms, Michigan, for Appellant.

Kenneth W. Rosenberg (argued and briefed), Kenneth L. Greene (briefed), U.S. Department of Justice, Appellate Section, Tax Division, Washington, D.C., for Appellee.

Before: MERRITT and SILER, Circuit Judges; BECKWITH, District Judge.


OPINION

MERRITT, Circuit Judge.

The question on appeal concerns the federal income taxation of clients on contingent fees paid to lawyers. In June 1988, a jury awarded Arthur Clarks $5,600,000 in personal injury damages against K-Mart for head injuries sustained while unloading his truck. In 1991, K-Mart paid $11,307,875.55 in total satisfaction of the judgment, $5,600,000 for the award and $5,707,837.55 in interest. From that amount, the judgment debtor...

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