Legal Opinion

Jeffrey G. Sharp v. United States

Court of Appeals for the Federal Circuit

Decided March 29, 1994No. 93-5111PublishedCited by 19 opinions

1Opinion of the Court

ON MOTION

LOURIE, Circuit Judge.

ORDER

On December 28, 1994, this court affirmed a decision of the United States Court of Federal Claims granting summary judgment in favor of taxpayer Jeffrey G. Sharp on his claim for a tax refund and denying the United States’ cross-motion for summary judgment. Sharp v. United States, 14 F.3d 583 (Fed.Cir.1993). On January 26, 1994, Sharp filed an application to the court in accordance with Federal Circuit Rule 47.7(b)(2) for attorney fees under 26 U.S.C. § 7430 (1988).

An award of attorney fees and expenses is authorized by § 7430 of Title 26 as follows: “[i]n…

2Cases cited6 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. Lenz v. CommissionerUnited States Tax Court · 1993
  3. Arthur Beyer Catherine A. Beyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990
  4. Jeffrey G. Sharp v. United StatesCourt of Appeals for the Federal Circuit · 1993
  5. Beyer v. CommissionerUnited States Tax Court · 1989

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3Cited by19 opinions

  1. Nalle v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
  2. Price v. CommissionerUnited States Tax Court · 1994
  3. Blakley v. United StatesUnited States Court of Federal Claims · 2008
  4. (PS) Aderholt v. EdwardsDistrict Court, E.D. California · 2023
  5. Amelia Gomez De Dykstra v. Nancy A. BerryhillDistrict Court, C.D. California · 2020

14 more not listed; retrieve them via the Exa API.

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