Supreme Court rules in search and seizure, tax cases

Supreme Court rules in search and seizure, tax cases

[JURIST] The US Supreme Court Monday issued rulings on the Fourth Amendment in Illinois v. Caballes and on a tax law issue in Commissioner v. Banks. In Caballes, the Court held that a driver stopped for speeding and then subjected to a "dog sniff" that indicated the presence of drugs in a particular location of the vehicle could not invoke the Fourth Amendment to suppress that evidence. AP has more. In Banks, the Court held that contingency fees paid to an attorney after a jury award or settlement were taxable as part of the successful plaintiff's gross income, in part because the cases at issue arose before passage of the American Jobs Creation Act of 2004 (HR 4520), which amended the Internal Revenue Code to allow taxpayers to deduct attorney’s fees and which was not retroactive.