Reports of the United States Tax Court, Volume 134United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 48
Page 20
... fees . P then omitted the $ 5.25 million net proceeds of the qui tam payment from the taxable income of $ 793 he ... fees in issue . Held , further , P is entitled to deduct the attorney's fees as a miscellaneous itemized deduction ...
... fees . P then omitted the $ 5.25 million net proceeds of the qui tam payment from the taxable income of $ 793 he ... fees in issue . Held , further , P is entitled to deduct the attorney's fees as a miscellaneous itemized deduction ...
Page 21
... fees from the qui tam settlement ; ( 3 ) if so , whether the attorney's fee payment is includable in petitioner's gross income and deductible by him as a miscellaneous itemized deduction ; and ( 4 ) whether petitioner is liable for a ...
... fees from the qui tam settlement ; ( 3 ) if so , whether the attorney's fee payment is includable in petitioner's gross income and deductible by him as a miscellaneous itemized deduction ; and ( 4 ) whether petitioner is liable for a ...
Page 22
... fee of 40 percent of the proceeds , or $ 3.5 million ( $ 3.5 million attorney's fee payment ) and then sent petitioner a check for the remaining $ 5.25 million ( $ 5.25 million net proceeds of the qui tam payment ) . On October 26 ...
... fee of 40 percent of the proceeds , or $ 3.5 million ( $ 3.5 million attorney's fee payment ) and then sent petitioner a check for the remaining $ 5.25 million ( $ 5.25 million net proceeds of the qui tam payment ) . On October 26 ...
Page 24
... fees . Id . We must first decide whether the qui tam payment is includable in petitioner's gross income . Petitioner contends that the qui tam payment is a portion of a nontaxable reimbursement Lockheed Martin paid to the United States ...
... fees . Id . We must first decide whether the qui tam payment is includable in petitioner's gross income . Petitioner contends that the qui tam payment is a portion of a nontaxable reimbursement Lockheed Martin paid to the United States ...
Page 26
... fee payment and thus include only the $ 5.25 million qui tam payment in gross income . Petitioner contends that only $ 5.25 million of the qui tam payment must be included in gross income because he never received the $ 3.5 million ...
... fee payment and thus include only the $ 5.25 million qui tam payment in gross income . Petitioner contends that only $ 5.25 million of the qui tam payment must be included in gross income because he never received the $ 3.5 million ...
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