Could One Simple Election Solve the Attorney Fee Issue?

Abstract:     
Realizing that one portion of my latest law review article, Beyond The Little Dutch Boy: An Argument for Structural Change in Tax Deduction Classification, was a digression that disrupted the flow of the piece, I removed that portion of the article and published it in as a separate article in Tax Notes. The article, titled Could One Simple Election Solve the Attorney Fee Issue?, examines the question of whether an election made pursuant to a specific Internal Revenue Code provision could mitigate the contingent attorney fee issue, i.e., the proper treatment of a plaintiff who recovers taxable damages where a portion of his award is paid to his attorney pursuant to a contingent fee arrangement.

Number of Pages in PDF File: 3

Keywords: Tax, 83(b) Election, Contingent Attorney Fees

Accepted Paper Series