Legal Opinion
Libutti v. United States
District Court, N.D. New York
Decided October 31, 1995No. 94-CV-1114PublishedCited by 1 opinion
1Opinion of the Court
MEMIORANDUMÍ, DECISION & ORDER
McAVOY, Chief Judge.
I. INTRODUCTION
This motion is brought by the plaintiff, EDITH LIBUTTI, d/b/a LION CREST STABLE, seeking reasonable attorneys’ fees and litigation costs, including attorneys’ fees, pursuant to 26 U.S.C. § 7430.1 This motion is made following a favorable decision in a bench trial, commenced before this court on March 28, 1995. The government has appealed the court’s decision in this case to the Circuit Court of Appeals for the Second Circuit.
II. BACKGROUND
On July 6, 1994, Edith LiButti, doing business as Lion Crest Stable (“Lion Crest”), brought…
2Cases cited6 opinions
- Lehman v. NakshianSupreme Court of the United States · 1981
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
- Mullins Coal Company v. William P. Clark, Secretary, Department of InteriorCourt of Appeals for the Fourth Circuit · 1985
- Kenlin Industries, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1991
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3Cited by1 opinion
- Gonzalez v. United StatesDistrict Court, E.D. New York · 2025