Order List

March 29, 2004 Supreme Court Update

Greetings Court fans!
Three grants off the order list, and unlike some of their recent grants, these cases actually look somewhat interesting:
1. Smith v. Jackson (03-1160): In this case, the Court will resolve a circuit split on whether "disparate impact" claims are cognizable under the Age Discrimination in Employment Act.
2. Small v. United States (03-750): Once you commit a felony (or a crime punishable by imprisonment for more than one year), federal law says that you can't possess a firearm. The question here is whether a conviction in a foreign court (in this case, a Japanese court) triggers this prohibition.
3. Commissioner of Internal Revenue v. Banks (03-892) and Commissioner of Internal Revenue v. Banaitis (03-907): Just in time for tax season, the Court takes these 2 tax cases that raise the same question: Does a taxpayer's gross income from proceeds of litigation include the portion of his damages recovery that is paid to his attorneys pursuant to a contingent fee agreement? I'm clearly not a tax lawyer because this sounds like the kind of question for which there should already be an answer. Hard to believe this is an open issue, but apparently it is.
That's all for now. Look for opinions Tuesday and possibly Wednesday. Until then, thanks for reading.
From the Appellate Practice Group at Wiggin and Dana.
For more information, contact Sandy Glover, Aaron Bayer, or Jeff Babbin
at 203-498-4400, or visit our website at www.wiggin.com.