Legal Opinion
Ragan v. Commissioner
Court of Appeals for the Fifth Circuit
Decided February 17, 1998No. 97-60105PublishedCited by 22 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
Jackie Ragan appeals the Tax Court’s denial of her petition seeking an income tax refund. Jackie also challenges the Tax Court’s rulings on her motions for attorneys’ and accountants’ fees and for sanctions against the IRS. We AFFIRM the Tax Court’s judgment with respect to the refund and sanctions issues, REVERSE the Tax Court’s judgment awarding attorneys’ and accountants’ fees and REMAND for a new calculation of fees.
I
Jackie and David Ragan reside in Texas and filed joint income tax returns for 1980-84. The income reported for 1980 derived from…
2Cases cited16 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- John W. Bode and Toni Bode v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1991
- David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1992
- Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Second Circuit · 1991
- First National Bank of Louisville v. Loretta Lustig, Aetna Casualty and Surety Co., and Federal Insurance Co.Court of Appeals for the First Circuit · 1996
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Douglas v. DelpTexas Supreme Court · 1999
- Shirley L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Somerset Regional Water v.Court of Appeals for the Third Circuit · 2020
- Manchester v. AnnisCourt of Appeals for the Tenth Circuit · 2000
- Bickham Lincoln-Mercury Incorporated v. United StatesCourt of Appeals for the Fifth Circuit · 1999
17 more not listed; retrieve them via the Exa API.