Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.

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.

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