Fifth Circuit Holds That Portions of Settlements Payable to Taxpayer's Attorney Pursuant to a Contingent Fee Agreement under Texas Law Do Not Constitute Gross Income to the Taxpayer - Srivastava v. Commissioner, 220 F.3d 353 (5th Cir. 2000)

Authors

Stephanie M. Smith

Recommended Citation

Stephanie M. Smith, Fifth Circuit Holds That Portions of Settlements Payable to Taxpayer's Attorney Pursuant to a Contingent Fee Agreement under Texas Law Do Not Constitute Gross Income to the Taxpayer - Srivastava v. Commissioner, 220 F.3d 353 (5th Cir. 2000), 54 SMU L. Rev. 461 (2001)