and Ms. Luther and was authorized to do so by the bankruptcy court. The negotiation of the new lease as part of the settlement gave Ms. Marks and Ms. Luther an opportunity to negotiate its terms, as opposed to having the bankruptcy court set the terms. However, before being able to negotiate those terms themselves, Ms. Marks and Ms. Luther had to first prevail on the issue of the validity of the 1968 lease. As part of the settlement, Laxare, Cannelton and Boone East Development agreed that Ms. Marks and Ms. Luther were not bound by the lease dated July 1, 1968. 3 . Moreover, the fact that an attorney has a right to a percentage of a settlement does not make the attorney a cotenant of the cause of action. See Commissioner v. Banks, 543 U.S. 426, 125 S.Ct. 826, 160 L.Ed.2d 859 (2005) (<HOLDING>). 4 . That being the case, it is not necessary
holding that the entirety of litigation settlement proceeds was taxable income to client not net after payment of attorney fees holding that personal injury settlement proceeds are disposable income to the extent that they are not reasonably necessary for the support of the debtors holding that net farm income when applied to a producer in the fishing industry means net income from all fishing activity not just that income from a particular commodity and further providing that the regulations make it reasonably clear that the determination of   net fishing income is not to be made solely on the basis of tax return information if other information is relevant to determining the producers net income from all   fishing sources holding that money received in settlement refers to the injured persons net recovery after paying attorney fees and costs a client does not receive attorneys fees under the statute because a lawyer has a claim to such fees as soon as a settlement agreement is reached holding student loan proceeds did not lose exempt status after excess of proceeds after payment of tuition and fees was deposited in students bank account