Legal Opinion
David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 11, 1986No. 85-4237PublishedCited by 72 opinions
1Opinion of the Court
ALVIN B. RUBIN, Circuit Judge:
The issue is the standard to apply in determining the right to recover attorney’s fees by a taxpayer who prevails against the Internal Revenue Service in tax litigation. The IRS contends that the test is whether the government’s position taken after litigation has begun is reasonable and the Tax Court adopted this interpretation of the controlling statute. Because the Tax Court should also take into account the government’s administrative position that necessitated the instigation of Tax Court litigation, we reverse the Tax Court’s judgment denying the taxpayer…
2Cases cited19 opinions
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- Natural Resources Defense Council, Inc. v. U.S. Environmental Protection Agency, Chemical Manufacturers Association, IntervenorsCourt of Appeals for the Third Circuit · 1983
- Rawlings v. HecklerCourt of Appeals for the Ninth Circuit · 1984
- Laurence G. Russell, William L. Hanna, and Eddie D. Langwell v. National Mediation BoardCourt of Appeals for the Fifth Circuit · 1985
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
14 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- 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
- Minahan v. CommissionerUnited States Tax Court · 1987
- Sokol v. CommissionerUnited States Tax Court · 1989
- David J. Powell and the Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
67 more not listed; retrieve them via the Exa API.