Kochansky v. Commissioner
United States Court of Appeals for the Ninth Circuit
92 F.3d 957 (1996)
Richard Kochansky (plaintiff) represented a client in a malpractice claim that began in 1983. The client was to pay Kochansky a contingent fee consisting of a percentage of any money the client recovered from the lawsuit. In 1985, Kochansky divorced his wife. As part of the divorce settlement, Kochansky gave his wife a one-half interest in the contingent fee from the client’s case. In 1987, the client paid Kochansky the contingent fee. Kochansky paid his former wife half of the contingent fee pursuant to the divorce agreement. Kochansky only paid taxes on his half of the contingent fee. The commissioner of internal revenue (commissioner) (defendant) assessed a deficiency against Kochansky, determining that he should have paid taxes on the entire contingent fee. Kochansky petitioned the tax court for a redetermination, and the tax court ruled for the commissioner. Kochansky appealed.
Rule of Law
Holding and Reasoning (Canby, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 724,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 724,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 45,600 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.