James T. Sinyard and Monique T. Sinyard - Page 15

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          amounts allocated and to be used to pay attorney's fees were to             
          be awarded to the class plaintiffs, not to the attorneys.                   
               Petitioners argue that because the class action lawsuits               
          provided benefits to persons other than the class plaintiffs, the           
          attorneys acted as private attorneys general.  We note that                 
          Winthrop and Weinstine never sought relief on behalf of unnamed             
          plaintiffs.  Injunctive relief on behalf of all employees of IDS            
          was sought by the EEOC.  Correspondence mailed by Winthrop and              
          Weinstine to potential class members explained that employees of            
          IDS not joining the class would not receive any damages.  It was            
          EEOC, not Winthrop and Weinstine, that requested broader relief             
          that would extend beyond the class plaintiffs.                              
               In summary, the $252,608 portion of the total award received           
          by petitioner from IDS in the class action lawsuits that is                 
          allocable to attorney's fees and that is in dispute herein is to            
          be included in the taxable income of petitioner.                            


                                             Decision will be entered                 
                                        for respondent.                               














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