Legal Opinion
Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America Department of the Treasury Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided January 4, 1993No. 92-7044PublishedCited by 20 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
Appellants, whom we will refer to as Property Owners, appeal the denial of their application for reasonable litigation costs under § 7430 of the Internal Revenue Code (26 U.S.C. § 7430). The sole issue presented by this appeal is whether the Government’s litigation position was substantially justified under § 7430. We hold it was not and remand to the district court to award litigation costs including reasonable attorney fees.
The significant facts are not in dispute. In 1975, Mr. Pate purchased a home which he caused to be titled solely in his wife’s name. Over the years…
2Cases cited9 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Second Circuit · 1991
- Cacy v. CacySupreme Court of Oklahoma · 1980
- Iris C. Tillery v. Charles Parks, District Director of Internal Revenue Service, and the United States of America, by and Through John E. GreenCourt of Appeals for the Tenth Circuit · 1980
- David N. Berks v. United States of America, Samuel K. SpaiseCourt of Appeals for the Eighth Circuit · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Eldon D. And Kathy A. Anthony v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Nalle v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Stephen P. Wilfong v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- Michael A. Cramer, Mai, Srpa, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1995
15 more not listed; retrieve them via the Exa API.