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Full-Text Articles in Law
Point & Counterpoint - Plaintiff's Attorney Fees And Costs, Deborah A. Geier
Point & Counterpoint - Plaintiff's Attorney Fees And Costs, Deborah A. Geier
Law Faculty Articles and Essays
Discusses a series of recent and controversial cases that raised the issue of how plaintiffs must treat attorney fees and costs that are paid out of otherwise includable settlement or litigation awards.
Some Meandering Thoughts On Plaintiffs And Their Attorneys' Fees And Costs, Deborah A. Geier
Some Meandering Thoughts On Plaintiffs And Their Attorneys' Fees And Costs, Deborah A. Geier
Law Faculty Articles and Essays
This article examines statutory interpretation in general and the common-law doctrines at issue in particular (the assignment-of-income doctrine as well as the doctrine first identified in the seminal case of Old Colony Trust). While the author believes that these plaintiffs ought--as a matter of policy and income tax theory--to escape taxation on the amounts paid to their attorneys, she belives that the issue is truly a " deduction" issue, not a "gross income" issue. The article concludes, however, that the ill-fitting application of "gross income" doctrine in this context leads to indefensible distinctions that sound superficially plausible under the rubric …