Key Buick Co. v. Commissioner
United States Tax Court
Held, this Court is not authorized by the provisions of Pub. L. 94-559, 90 Stat. 2641 (Oct. 19, 1976) amending 42 U.S.C. sec. 1988, or any other provision of law to make an allowance of attorney's fees to a petitioner.
1Opinion of the Court
OPINION
Scott, Judge:
On February 1, 1977, petitioner filed a motion for allowance of attorney’s fees. This motion by order entered February 18, 1977, was set for hearing on March 23, 1977.1 At the hearing and on brief, petitioner takes the position that under the provision of Pub. L. 94-559, 90 Stat. 2641, October 19, 1976, which amended 42 U.S.C. sec. 1988, it is entitled to an award of its attorney’s fees in connection with this case.2 Pub. L. 94-559, supra, added to 42 U.S.C. sec. 1988, the following:
In any action or proceeding to enforce a provision of sections 1977, 1978, 1979, 1980, and…
2Cases cited4 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Sharon v. CommissionerUnited States Tax Court · 1976
- United States v. P. F. Collier & Son Corp.Court of Appeals for the Seventh Circuit · 1953
- Bahen & Wright v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
3Cited by100 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- White v. CommissionerUnited States Tax Court · 1979
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- McQuiston v. CommissionerUnited States Tax Court · 1982
- Aparacor, Inc. v. United StatesUnited States Court of Claims · 1978
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