O'BRIEN v. COMMISSIONER OF INTERNAL REVENUE
| Decision Date | 31 July 1963 |
| Docket Number | No. 14321.,14321. |
| Citation | 319 F.2d 532 |
| Parties | Walter F. O'BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Third Circuit |
Norman Sepenuk, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D.C., on the brief) for respondent.
Before BIGGS, Chief Judge, and STALEY and FORMAN, Circuit Judges.
We find the decision of the Tax Court is correct in all respects and accordingly it will be affirmed on the excellent opinion of Judge Raum. 38 T.C. 707.
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Raymond v. U.S., 2:01-CV-142.
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1 firm's commentaries
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The Supreme Court Rules: Contingent Attorney Fees are Taxable
...have a negative effect on employment-related cases settled after October 22, 2004, the tax consequences will still be unfavorable to those plaintiffs whose causes of action are deemed not to be employment related as defined under the new Jobs Act or in those employment-related cases settledbefore......
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Lemonade from Lemons: the Solution to Taxation of the Contingent Fee Portion of Damage Awards
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