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The Tax Treatment Of Verdicts And Settlements Following The Adoption Of The Jobs Creation Act Of 2004: Paradise Found For The Employment Lawyer?, John F. Fatino
The Tax Treatment Of Verdicts And Settlements Following The Adoption Of The Jobs Creation Act Of 2004: Paradise Found For The Employment Lawyer?, John F. Fatino
Northern Illinois University Law Review
In recent years, attorneys practicing in the employment area have found that a working knowledge of tax law is critical to maximize results for clients and to avoid malpractice. This article will examine the status of taxation of verdicts and settlements following adoption of 1996 legislation, which made various changes to the Internal Revenue Code. In addition, the article will examine the impact that the American Jobs Creation Act has had on the tax treatment of attorney fees and court costs in the context of employment litigation. Finally, the article will discuss the implications of a recent decision by the …
Caplin & Drysdale, Chartered V. United States: Seizing Attorney Fees-Frozen Assets Or Frozen Justice? The Sixth Amendment Right To Counsel Of Choice Is Given The Cold Shoulder, Anthony G. Vella
Northern Illinois University Law Review
This note examines the United States Supreme Court decision that found confiscation of criminal defense attorney fees under RICO and the continuing criminal enterprise statutes is permissible under the sixth amendment. The Court's reasoning is presented in this note. The note analyzes the Court's decision through the eyes of the dissenters and other commentators opposed to the result. The author concludes that this decision has rendered the sixth amendment right to counsel of choice an insubstantial right and damaged the integrity of the adversary system in our courts.