Case Summaries: Around the Nation

Abuan v. Level 3 Communications, Inc., - F.3d - (10th Cir. December 30, 2003) (discussing damages and front pay).

Martin v. Alamo Community College Dist., - F.3d - (5th Cir. Dec. 30, 2003) (holding EEOC "Notice of Reconsideration" voids "right-to-sue" letter if suit has not yet been filed).

Raymond v. United States, No. 03-6037 (2d Cir. Jan. 13, 2004) (holding taxpayer who receives recovery for lost wages, and who agreed to pay his attorney on a contingent-fee basis, must include the contingent fee in his gross income. Vermont law does not provide attorneys with a proprietary interest in their clients' claims; when a taxpayer is in sufficient control of the source of income, federal principles of taxation deem him the recipient of gross income upon its disposition.) To read the opinion, go to: http://caselaw.findlaw.com/data2/circs/2nd/0360 37p.pdf.

Newsletter Volume: 
Newsletter - January 2004
January