Could One Simple Election Solve the Attorney Fee Issue?

3 Pages Posted: 7 Apr 2005

See all articles by Jeffrey H. Kahn

Jeffrey H. Kahn

Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program

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.

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

Suggested Citation

Kahn, Jeffrey H., Could One Simple Election Solve the Attorney Fee Issue?. Tax Notes, Vol. 105, p. 411, 2004, Available at SSRN: https://ssrn.com/abstract=694826

Jeffrey H. Kahn (Contact Author)

Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program ( email )

425 W. Jefferson Street
Tallahassee, FL 32306
United States
850.644.7474 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/jkahn.html

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