Legal Opinion
Humphreys v. United States
District Court, D. Kansas
Decided October 26, 1989No. 86-1677-CPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
CROW, District Judge.
The case comes before the court on the plaintiffs’ motion for taxation and award of costs and attorney’s fees pursuant to 26 U.S.C. § 7430 (1986). Plaintiffs filed this action on August 12, 1986, seeking to recover claimed refunds totalling $160,697 with interest which the Internal Revenue Service (IRS) had disallowed. On August 21, 1987, the parties filed a stipulation for entry of judgment against the defendant in the amount of $140,016 with interest. Plaintiffs thereafter filed their motion for costs and attorney’s fees.
Section 7430 gives a federal…
2Cases cited19 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- 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
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Ruby May HADDEN, Plaintiff-Appellee, v. Otis R. BOWEN, M.D., Secretary of Health and Human Services, Defendant-AppellantCourt of Appeals for the Tenth Circuit · 1988
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3Cited by3 opinions
- In Re Dakota Industries, Inc.United States Bankruptcy Court, D. South Dakota · 1991
- Kreidle v. Department of the Treasury, Internal Revenue Service (In Re Kreidle)United States Bankruptcy Court, D. Colorado · 1992
- Southeast Stores, Inc. v. Internal Revenue Service (In re Southeast Stores, Inc.)District Court, E.D. Virginia · 1993