Saturday, May 4, 2013

Sinyard v. Commissioner case brief

Sinyard v. Commissioner case brief
268 F.3d 756, 2001 U.S. App. 86 Fair Empl. Prac. Cas. (BNA) 1417; 81 Empl. Prac. Dec. (CCH) P40,747

CASE SYNOPSIS: Plaintiff taxpayers appealed the judgment from the United States Tax Court, which determined a deficiency in their income tax.

FACTS: The taxpayers argued that the attorneys' fees paid pursuant to a court order approving the settlement of two class actions brought under the Age Discrimination in Employment Act (ADEA), 29 U.S.C.S. § 621 et seq., were not income. They argued that the ADEA was different from other fee-shifting statutes. The legislative history of the ADEA showed an intent to make the plaintiffs whole.

HOLDING:
The court disagreed, holding that while the ADEA did show an intent to make the plaintiff whole, the attorneys' fees were in addition to compensation for what he lost.

CONCLUSION: The judgment of the district court was affirmed.

---
Interested in learning how to get the top grades in your law school classes? Want to learn how to study smarter than your competition? Interested in transferring to a high ranked school?


No comments:

Post a Comment

The Evolution of Legal Marketing: From Billboards to Digital Leads

https://www.pexels.com/photo/coworkers-talking-outside-4427818/ Over the last couple of decades, the face of legal marketing has changed a l...