Legal Opinion
Walker v. United States
United States Court of Federal Claims
Decided April 13, 2005No. 02-1454TPublished
1Opinion of the Court
OPINION
YOCK, Senior Judge.
Before the Court is Plaintiffs Motion for Attorney Fees, pursuant to 26 U.S.C. § 7480 (2000). The motion has been fully briefed, and the Court finds oral argument is unnecessary. For the reasons set forth below, the Plaintiffs Motion for Attorney Fees is DENIED.
Background
The facts underlying the instant motion are set forth in detail in the United States Tax Court’s opinion in Walker v. Commissioner, 86 T.C.M. (CCH) 683, 2003 WL 22883635 (2003). For convenience, the operative facts are cited in brief, below.
A. Dissolution of Bert and Claudia Walker’s Marriage and…
2Cases cited10 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Flora v. United StatesSupreme Court of the United States · 1958
- Sig and Barbara Shore v. United StatesCourt of Appeals for the Federal Circuit · 1993
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
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