Legal Opinion
David Kaufman v. Roscoe Egger, Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 19, 1985No. 84-1641PublishedCited by 72 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
The present case zeros in on one of many unnecessary tribulations that can be brought to bear upon the unsuspecting citizenry by todays’ computerized bureaucracy. It also requires our interpreting one Congressional attempt to grant the public some relief from such bungling.
The sole issue before us is whether the district court erred in awarding appellees— taxpayers attorneys’ fees and costs against the Internal Revenue Service (IRS) pursuant to Section 7430 of the Internal Revenue Code 26 U.S.C. § 7430. The IRS challenges that decision on two grounds, both of which…
2Cases cited4 opinions
- Baker v. CommissionerUnited States Tax Court · 1984
- Kaufman v. EggerDistrict Court, D. Maine · 1984
- Hallam v. MurphyDistrict Court, N.D. Georgia · 1983
- Sharpe v. United StatesDistrict Court, E.D. Virginia · 1984
3Cited by72 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Minahan v. CommissionerUnited States Tax Court · 1987
- Sokol v. CommissionerUnited States Tax Court · 1989
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
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