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proposition that attorneys have the same rights and power over
suits as their clients), and the fact that Wisconsin’s attorney’s
lien statute was revised, Smelker has not retained its vitality,
and we do not read it as standing for the proposition that
attorneys in Wisconsin have the same rights as their clients over
suits.
We conclude that petitioner’s award, undiminished by the
amount that he paid to Fox & Fox, is includable in his 1993 gross
income. The amount paid to Fox & Fox is deductible subject to
certain statutory limitations as determined by respondent. We
have also considered petitioners’ remaining arguments and, to the
extent not mentioned herein, find them to be without merit. To
reflect the foregoing,
Decision will be entered
under Rule 155.
Reviewed by the Court.
COHEN, WHALEN, CHIECHI, LARO, GALE, THORNTON, and MARVEL,
JJ., agree with this majority opinion.
HALPERN, FOLEY, and VASQUEZ, JJ., did not participate in
consideration of this opinion.
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