Legal Opinion
Estate of Woll ex rel. Woll v. United States
Court of Appeals for the Seventh Circuit
Decided December 30, 1994No. 94-1192PublishedCited by 11 opinions
1Opinion of the Court
ILANA DIAMOND ROVNER, Circuit Judge.
After ruling against the government on the merits of a suit challenging the tax assessed against a decedent’s estate, the district court concluded that the government’s litigating position had not been substantially justified and that the estate was entitled to recover its attorneys’ fees and costs. We hold that in determining an estate’s eligibility to recover its fees and costs, a court must consider the net value of all assets in the estate, even those that were distributed in advance of suit. Here the record indicates that when distributed assets are…
2Cases cited20 opinions
- International Paper Co. v. OuelletteSupreme Court of the United States · 1987
- Publishers Resource, Inc. v. Walker-Davis Publications, Inc.Court of Appeals for the Seventh Circuit · 1985
- Love v. ReillyCourt of Appeals for the Ninth Circuit · 1991
- Estate of Bernard Curry, Union Bank and Trust of New Albany, Trustee v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Donald HeavrinCourt of Appeals for the Sixth Circuit · 2003
- Estate of Edward Kunze, Deceased, Carol Ann Hause v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- Shooting Star Ranch, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2000
- ESTATE OFCourt of Appeals for the Third Circuit · 1995
- Estate of Rao v. United StatesDistrict Court, S.D. New York · 1997
6 more not listed; retrieve them via the Exa API.