Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding Maryland attorney lien statute does not give attorney an ownership interest in claim of his or her client
• contingent fees taxable as gross income to plaintiff; Maryland law did not create an ownership interest in the attorney
• Maryland attorney lien statute does not give attorney an ownership interest in claim of his or her client
• \That the [client] assigned a portion of its . . . recovery to its attorney before it knew the exact amount of the recovery does not mean that this amount never belonged to the [client].\
• “That the [client] assigned a portion of its ... recovery to its attorney before it knew the exact amount of the recovery does not mean that this amount never belonged to the [client].”
• \That the [client] assigned a portion of its . . . recovery to its attorney before it knew the exact amount of the recovery does not mean that this amount never belonged to the [client].\

Source: CourtListener parenthetical corpus (CC0).