Legal Opinion
Michael A. Cramer, Mai, Srpa, Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided February 6, 1995No. 93-6201PublishedCited by 22 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
In this tax refund case, plaintiffyappellant Michael A. Cramer, MAI, ARPA, Inc. (an Oklahoma corporation) (Cramer) appeals an order of the District Court for the Western District of Oklahoma denying Cramer’s application for litigation costs pursuant to 26 U.S.C. § 7430. For reasons that follow, we reverse the district court’s order and remand for further proceedings.
I
In 1991 Cramer filed suit against the United States seeking a refund of employment taxes, penalties, and interest assessed against Cramer by the IRS. The company paid part of the assessment prior to filing…
2Cases cited21 opinions
- Dolores J. Copeland, Individually and on Behalf of the Class of All Others Similarly Situated v. F. Ray Marshall, Secretary of LaborCourt of Appeals for the D.C. Circuit · 1980
- Joseph B. Williams and Leo Bazile v. Joseph L. AliotoCourt of Appeals for the Ninth Circuit · 1980
- American Constitutional Party, Libertarian Party, Bicentennial Reality Party, and Socialist Workers' Party v. Ralph Munro, Secretary of StateCourt of Appeals for the Ninth Circuit · 1981
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Harris Market Research, & Counterclaim v. Marshall Marketing and Communications, Inc., & Third-Party v. Larry R. Harris, Third-PartyCourt of Appeals for the Third Circuit · 1991
16 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Robinson v. City of EdmondCourt of Appeals for the Tenth Circuit · 1998
- UNITED STATES of America, Plaintiff-Appellee, v. Robert Charles DAVIS, Defendant-AppellantCourt of Appeals for the Tenth Circuit · 1995
- Gamble, Simmons & Company v. Kerr-Mcgee CorporationCourt of Appeals for the Tenth Circuit · 1999
- Oklahoma Natural Gas Co. v. Apache Corp.District Court, N.D. Oklahoma · 2004
- BP America Production Co. v. Chesapeake Exploration, LLCCourt of Appeals for the Tenth Circuit · 2014
17 more not listed; retrieve them via the Exa API.