DAVIS v. C.I.R.

No. 98-7026.

210 F.3d 1346 (2000)

Willie Mae Barlow DAVIS, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

April 27, 2000.


Attorney(s) appearing for the Case

Richard Farber, Tax Div., Dept. of Justice, Kenneth W. Rosenberg, Dept. of Justice, Appellate Tax Div., Washington, DC, for Respondent-Appellant.

Carla Cole Gilmore, Robert E.L. Gilpin, Kaufman & Rothfeder, P.C., Montgomery, AL, for Petitioner-Appellee.

Before ANDERSON, Chief Judge, and COX and HULL, Circuit Judges.


PER CURIAM:

This case presents the issue of whether the portion of a judgment paid directly to the taxpayer's attorneys pursuant to a contingency fee arrangement is taxable as income to the taxpayer.

I. FACTS AND PROCEEDINGS BELOW

In 1992, Willie Mae Davis prevailed in a suit against a mortgage company and won a $6,151,000 judgment, of which six million dollars was punitive damages. She had entered into a contingency fee arrangement with her attorneys...

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