CIR v. Banks, 543 U.S. 426, 125 S. Ct. 826 (2005) In these consolidated cases, John W. Banks, II and Sigitas J. Banaitis failed to report as income portions of a settlement (in Banks’s case) and a favorable judgment (in Banaitis’s case) that were paid to their attorneys. The United States Supreme Court held that … Continue Reading
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