Legal Opinion

Seay v. United States (In re Seay)

United States Bankruptcy Court, E.D. Arkansas

Decided May 16, 2007No. Bankruptcy No. 4:05-bk-19608E; Adversary No. 4:05-ap-01300PublishedCited by 1 opinion

1Opinion of the Court

ORDER GRANTING MOTION FOR FEES AND COSTS

AUDREY R. EVANS, Bankruptcy Judge.

On October 31, 2006, the Court entered a Memorandum Opinion and a Final Judgment finding that a 1982 income tax assessment is invalid on the basis of equitable estoppel, that Plaintiff is entitled to a return of all refunds retained by the Internal Revenue Service (“IRS”) and applied to the 1982 tax liability with interest, and that Plaintiff is entitled to attorney fees to the extent allowed by law. The Court directed Plaintiff to subsequently file an application for attorneys’ fees and costs under 26 U.S.C. §…

2Cases cited16 opinions

Pierce v. UnderwoodSupreme Court of the United States · 1988
Wallis D. CORNELLA, Appellant, v. Richard SCHWEIKER, Secretary, Health & Human Services, AppelleeCourt of Appeals for the Eighth Circuit · 1984
Zulema De La Garza Perales, Cross-Appellants v. Richard Casillas, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1992
Preseault V. United StatesUnited States Court of Federal Claims · 2002
A. Marie Phillips v. General Services Administration, (Two Cases)Court of Appeals for the Federal Circuit · 1991

11 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

In Re SeayUnited States Bankruptcy Court, E.D. Arkansas · 2007