Legal Opinion
United States v. Scheingold
District Court, D. New Jersey
Decided December 1, 2003No. Civil 00-2150 (JBS)PublishedCited by 2 opinions
1Opinion of the Court
OPINION
SIMANDLE, District Judge.
This matter comes before the Court upon motion by defendant Daniel K. Scheingold for attorneys’ fees and costs in the amount of $19,054.90 ($18,952.00 plus $102.90) pursuant to 26 U.S.C. § 7430. For the reasons stated herein, the Court will grant this application because Schein-gold substantially prevailed at trial after the government rejected his pre-trial qualified offer of settlement under 26 U.S.C. § 7480(c)(4)(E). Further, as to the appropriate hourly rate, Scheingold’s attorney has demonstrated that special factors are present, and were instrumental in…
2Cases cited12 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Marie Lucie Jean v. Alan C. NelsonCourt of Appeals for the Eleventh Circuit · 1988
- F.J. Vollmer Company, Inc. v. John W. Magaw, Director, Bureau of Alcohol, Tobacco & Firearms, U.S. Department of the TreasuryCourt of Appeals for the D.C. Circuit · 1996
- Sidell T. PIRUS, Plaintiff-Appellee, v. Otis R. BOWEN, Secretary of HHS, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1989
- Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
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3Cited by2 opinions
- Gonzalez v. United StatesDistrict Court, E.D. New York · 2025
- KM Systems, Inc. v. United StatesDistrict Court, D. New Jersey · 2005