SMITH ET AL.

v.

CITY OF JACKSON, MISSISSIPPI, ET AL.

Citator

Cited By

• Smith v. City of Jackson, 544 U.S. 228 (U.S. 2005)
  …claims are categorically unavailable under the ADEA. Both the majority and the dissent assumed that the facts alleged by petitioners would entitle them to relief under the reasoning of Griggs. [*232] We granted the officers’ petition for certiorari, 541 U. S. 958 (2004), and now hold that the ADEA does authorize recovery in “disparate-impact” cases comparable to Griggs. Because, however, we conclude that petitioners have not set forth a valid disparate-impact claim, we affirm. II During the deliberations t…
• Commissioner of Internal Revenue v. Banks, 543 U.S. 426 (U.S. 2005)
  …T. C. 707, 712 (1962), aff’d, 319 F. 2d 532 (CA3 1963) (per curiam); Young v. Commissioner, 240 F. 3d 369, 377-379 (CA4 2001); Hukkanen-Campbell v. Commissioner, 274 F. 3d 1312, 1313-1314 (CA10 2001). We granted certiorari to resolve the conflict. 541 U. S. 958 (2004). We hold that, as a general rule, when a litigant’s recovery constitutes income, the litigant’s income includes the portion of the recovery paid to the attorney as a contingent fee. We reverse the decisions of the Courts of Appeals for the S…