Legal Opinion
Favret v. United States
District Court, E.D. Louisiana
Decided September 3, 2004No. CIV.A. 03-2322Published
1Opinion of the Court
ORDER AND REASONS
VANCE, District Judge.
Before the Court is plaintiff Kathy Fav-ret’s motion for costs and certain fees under 26 U.S.C. § 7430. Also before the Court is defendant United States of America’s opposition to plaintiffs motion. For the following reasons, the Court DENIES the motion.
I. Background and Procedural History
In 1991, taxpayer Kathy Favret and her then-husband Gregory Favret filed a joint tax return. In December 1995, the Internal Revenue Service assessed income tax liability, interest, and penalties against the Favrets for the 1991 tax year in the amounts of $13,301,…
2Cases cited10 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Scarborough v. PrincipiSupreme Court of the United States · 2004
- Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal RevenueCourt 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
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
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