James Wendelin Eiler and Kathryn Ann Eiler

Summary

The court held that the Eilers had to include the full amounts of their credit-reporting litigation settlements in gross income, including amounts paid directly to their attorneys. The FCRA fee-shifting provisions did not apply because the actions were settled without an adjudicated successful action or court-determined fees. The court also held that the Eilers' claims concerning credit-report accuracy did not involve unlawful discrimination under the civil-rights deduction provision, so the attorney fees and costs were not deductible under that provision.