Taxable income?

[silvarea20042003]

I received a refund check from a lawyer i paid who never did the service paid for. 

Is this considered income?   Original payment came from already taxed money. 

[Bsch4477 · Accepted solution]

It’s not income as long as you have never taken a tax deduction for it. 

[xmasbaby0]

You paid the attorney but did not receive services---so he gave your money back?   Sounds like returning a few bags of mulch to Walmart and getting your money back.   Nothing to enter on a tax return about that.