Richard W. Kochansky v. Commissioner Internal Revenue Service

How courts have described this case

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

• declining to consider an argument not raised in the Tax Court
• “That Kochansky’s fee was contingent upon the successful outcome of the McNary litigation does not change the fact that, when the fee materialized, it was undisputed compensation for Kochansky’s personal services. . . . [I]t was taxable to Kochansky.”

Source: CourtListener parenthetical corpus (CC0).