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- Commissioner_v._Banks abstract "Commissioner v. Banks, 543 U.S. 426 (2005), together with Commissioner v. Banaitis, was a case decided before the Supreme Court of the United States, dealing with the issue of whether the portion of a money judgment or settlement paid to a taxpayer's attorney under a contingent-fee agreement is income to the taxpayer for federal income tax purposes. The Supreme Court held when a taxpayer's recovery constitutes income, the taxpayer's income includes the portion of the recovery paid to the attorney as a contingent fee. Employment cases are an exception to this Supreme Court ruling because of the Civil Rights Tax Relief in the American Jobs Creation Act of 2004. The Civil Rights Tax Relief amended Internal Revenue Service § 62(a) to permit taxpayers to subtract attorney’s fees from gross income in arriving at adjusted gross income.".
- Commissioner_v._Banks wikiPageExternalLink unanimous_supre.html.
- Commissioner_v._Banks wikiPageID "14611546".
- Commissioner_v._Banks wikiPageRevisionID "491955003".
- Commissioner_v._Banks arguedate "--11-01".
- Commissioner_v._Banks argueyear "2004".
- Commissioner_v._Banks citation "543".
- Commissioner_v._Banks decidedate "--01-24".
- Commissioner_v._Banks decideyear "2005".
- Commissioner_v._Banks fullname "Commissioner of Internal Revenue".
- Commissioner_v._Banks fullname "John W. Banks II".
- Commissioner_v._Banks fullname "Sigitas J. Banaitis".
- Commissioner_v._Banks fullname "v.".
- Commissioner_v._Banks hasPhotoCollection Commissioner_v._Banks.
- Commissioner_v._Banks holding "When a litigant's recovery constitutes income, the litigant's income includes the portion of the recovery paid to the attorney as a contingent fee.".
- Commissioner_v._Banks joinmajority "unanimous court".
- Commissioner_v._Banks litigants "Commissioner v. Banks".
- Commissioner_v._Banks majority "Kennedy".
- Commissioner_v._Banks notparticipating "Rehnquist".
- Commissioner_v._Banks scotus "1994".
- Commissioner_v._Banks uspage "426".
- Commissioner_v._Banks usvol "543".
- Commissioner_v._Banks subject Category:2005_in_United_States_case_law.
- Commissioner_v._Banks subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Banks subject Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Commissioner_v._Banks subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Banks type Case.
- Commissioner_v._Banks type LegalCase.
- Commissioner_v._Banks type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Banks type UnitOfWork.
- Commissioner_v._Banks type Event.
- Commissioner_v._Banks type Situation.
- Commissioner_v._Banks comment "Commissioner v. Banks, 543 U.S. 426 (2005), together with Commissioner v. Banaitis, was a case decided before the Supreme Court of the United States, dealing with the issue of whether the portion of a money judgment or settlement paid to a taxpayer's attorney under a contingent-fee agreement is income to the taxpayer for federal income tax purposes.".
- Commissioner_v._Banks label "Commissioner v. Banks".
- Commissioner_v._Banks sameAs m.03d9kgt.
- Commissioner_v._Banks sameAs Q5152848.
- Commissioner_v._Banks sameAs Q5152848.
- Commissioner_v._Banks wasDerivedFrom Commissioner_v._Banks?oldid=491955003.
- Commissioner_v._Banks isPrimaryTopicOf Commissioner_v._Banks.
- Commissioner_v._Banks name "Commissioner of Internal Revenue".
- Commissioner_v._Banks name "John W. Banks II".
- Commissioner_v._Banks name "Sigitas J. Banaitis".
- Commissioner_v._Banks name "v.".