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realized during the years 1988, 1989, and 1990.4 Petitioner, in
his objection to respondent's motion, alleges:
1. The case of Kochansky v. Commissioner, T.C. Memo.
94-160 at 92 F.3d 957 (1996) was decided by the Court of
Appeals on the sole issue raised of "assignment of
anticipatory income".
2. In those cases pending before this Tax Court,
Petitioner has other issues to be raised dealing with tax
liability which were not raised in the Court of Appeals case
cited above, to wit:
A. Community Property issue;
B. IRC �1041
3. Petitioner agreed to be bound on the issue of
"assignment of anticipatory income" as presented in the
Court of Appeals, but never intended to waive other issues
in other cases.
4 Briefly stated, petitioner is an attorney who had filed a
medical malpractice action in 1984 on a contingent fee basis. At
the time, petitioner was married to Carol A. Kochansky (Carol).
Petitioner and Carol were divorced in 1985. In the property
settlement between them, it was agreed that any fees earned from
this litigation (net of petitioner's out-of-pocket costs) would
be paid one-half to petitioner and one-half to Carol. The
medical malpractice case was settled in 1987, and a portion of
the contingent fee was paid in 1987, of which a portion was paid
to petitioner and the remainder was paid to Carol pursuant to the
property settlement agreement. On his 1987 income tax return,
petitioner reported only the portion of the fee he had received.
This Court and the Court of Appeals for the Ninth Circuit both
held that the property settlement agreement between petitioner
and Carol constituted an anticipatory assignment of income, and,
under Lucas v. Earl, 281 U.S. 111 (1930), the total amount of the
fee paid during 1987 constituted gross income to petitioner. The
instant case involves additional amounts of the contingent fee
from the same medical malpractice case that were paid to
petitioner during 1988, 1989, and 1990, half of which were
remitted to petitioner's former spouse Carol pursuant to the
property settlement.
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