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The Practical Tax Lawyer - November 2003

In the Fall 2003 issue, articles on: attorney contingency fees as client income; Crummey withdrawal rights; best form in which to conduct a business; and ethics for estate planners.

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Article:

Are Attorney Contingency Fees Included in a Client’s Gross Taxable Income?
By Robert S. Schwartz

Tax Aspects of Crummey Withdrawal Rights
By Sebastian V. Grassi, Jr.

Advising a Client on the Best Form in Which To Conduct a Business
By Paul E. Treusch

Ethics Rules for Estate Planners
By Frank S. Berall

Taxing Decisions—The High Price of Blowing a Whistle (2 pp)
By Mark T. Carroll

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