Legal Opinion
Florida Country Clubs, Inc. v. Comm. of IRS
Court of Appeals for the Eleventh Circuit
Decided March 31, 2005No. 04-12302PublishedCited by 3 opinions
1Opinion of the Court
SILER, Circuit Judge:
Introduction
Taxpayers Florida Country Clubs, Inc., and Suncoast Country Clubs, Inc., both Subchapter S corporations, and James R. Mikes and Deborah A. Hamilton appeal the tax court’s determination that they are not entitled to recover costs under 26 U.S.C. § 7430. Because the tax court correctly found that the United States did not take a position in this case, and because the Taxpayers concede that they may not recover costs if the United States did not take a position, we AFFIRM.
Background
In December 1995, the IRS began an audit of Florida Country Clubs, Inc. for the…
2Cases cited5 opinions
- Thomas W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
- Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Robert Fehlhaber v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1992
- Corbett v. FrankCourt of Appeals for the Ninth Circuit · 1961
- Coggin Automotive Corporation v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 2002
3Cited by3 opinions
- Rathbun v. Comm'rUnited States Tax Court · 2005
- Kenneth C. Rathbun v. CommissionerUnited States Tax Court · 2005
- Rathbun v. Comm'rUnited States Tax Court · 2005