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BIEHL v. COMMISSIONER OF INTERNAL REVENUE

No. 02-72723.

351 F.3d 982 (2003)

Frank BIEHL; Barbara Biehl, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 12, 2003.

Attorney(s) appearing for the Case

David M. Kirsch, San Jose, California, for the petitioners-appellants.

Kenneth W. Rosenburg, Tax Division Department of Justice, Washington, DC, for the respondent-appellee.

Stephen Bruce Cohen, Georgetown University Law Center, Washington, DC, amicus curiae in support of the appellants.

Before DAVID R. THOMPSON, STEPHEN S. TROTT, Circuit Judges, and CHARLES R. WEINER, Senior Judge.

Argued and Submitted November 5, 2003 — San Francisco, California.

OPINION

TROTT, Circuit Judge.

Frank and Barbara Biehl ("Biehls") appeal the decision of the United States Tax Court that the attorneys' fees paid to their lawyers, pursuant to a settlement agreement with Mr. Biehl's previous employer, must be treated as a miscellaneous itemized deduction rather than an adjustment to gross income stemming from a reimbursed employee expense under...

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