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BENCI-WOODWARD v. C.I.R.

Nos. 99-70136, 99-70138, 99-70137.

219 F.3d 941 (2000)

Ivor F. BENCI-WOODWARD and Debra A. Benci-Woodward, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Laurentz J. Mangum and Barbara Mangum, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Jose Ragatz and Dianne M. Ragatz, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 18, 2000

Attorney(s) appearing for the Case

Philip Garrett Panitz and Ryan D. Schapp, Law Offices of Philip Garrett Panitz, Westlake Village, California, for the petitioners.

Teresa E. McLaughlin and Tamara W. Ashford, Tax Division, Department of Justice, for the respondent.

Before: TROTT, FERNANDEZ, and McKEOWN, Circuit Judges.

McKEOWN, Circuit Judge:

The question before us is whether the taxpayers may exclude from gross income the portion of a punitive damages award retained by their attorney pursuant to a contingent fee agreement. The answer is no and is dictated by our recent case of Coady v. Commissioner, 213 F.3d 1187 (9th Cir.2000). Although Coady involved analysis of an attorney lien under Alaska law, the result is the same under California...

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