Legal Opinion
In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided June 29, 1994No. 93-6425PublishedCited by 158 opinions
1Opinion of the Court
CARNES, Circuit Judge:
Billie Vester Rasbury and Bill’s Forestry Service, Inc. (“Bill’s Forestry”), appeal from the district court’s denial of their motion under 26 U.S.C.A. § 7430 (1989) for recovery of costs and attorneys’ fees incurred in their successful defense of an Internal Revenue Service claim for federal withholding taxes, interest, and penalties in a bankruptcy proceeding. We hold that the applicable standard of review is abuse of discretion, and because the district court did not abuse its discretion by denying the section 7430 motion, we affirm.
I. BACKGROUND
At all times relevant…
2Cases cited18 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. SilkSupreme Court of the United States · 1947
- Frances Kern v. Txo Production CorporationCourt of Appeals for the Eighth Circuit · 1984
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3Cited by158 opinions
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