Court of Appeals for the Ninth Circuit August 13, 1996, 94-70747 (Richard W. Kochansky v. Commissioner Internal Revenue Service)

CANBY, Circuit Judge:

As part of a divorce settlement, Richard Kochansky (“Kochansky”) and his wife, Carol, agreed that a portion of the contingent fee which Kochansky earned by representing a client in a medical malpractice suit would be paid to Carol. After the divorce, the malpractice case was settled favorably and the fee paid.