DAN C. v. COMMISSIONER

Dkt. No. 18530-02.

89 T.C.M. 784 (2005)

T.C. Memo. 2005-29

Dan C. and Cassandra T. Williams v. Commissioner.

United States Tax Court.

February 17, 2005.


Attorney(s) appearing for the Case

Justin J. Zarcone and Brian P. Morrison, for petitioners.

Vivian N. Rodriguez, for respondent.


MEMORANDUM OPINION

GERBER, Chief Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1998 and 1999 as follows:

    Year           Deficiency

    1998             $83,171
    1999              80,220

The parties filed cross-motions for summary judgment pursuant to Rule 1211 on the sole issue as to whether amounts paid to an attorney under a contingency fee...

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