Legal Opinion
David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant
Court of Appeals for the Fifth Circuit
Decided July 20, 1992No. 91-4526PublishedCited by 66 opinions
1Opinion of the Court
BRIGHT, Senior Circuit Judge:
David and Kathleen Heasley (The Heas-leys) appeal from the decision of the Tax Court denying a portion of their request for attorneys’ fees and litigation costs under 26 U.S.C. § 7430 (1988). The Heasleys incurred the sought-after fees and costs during prior litigation before the Tax Court and on appeal to this court. The Internal Revenue Service cross-appeals, challenging the Heasleys’ entitlement to any fee award and disputing the manner in which the Tax Court calculated the award. We affirm in part, reverse in part and remand in part.
1. BACKGROUND
The facts that…
2Cases cited19 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Commissioner, Immigration & Naturalization Service v. JeanSupreme Court of the United States · 1990
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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3Cited by66 opinions
- Louisiana Power & Light Co. v. KellstromCourt of Appeals for the Fifth Circuit · 1995
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Powers v. CommissionerUnited States Tax Court · 1993
- Eldon D. And Kathy A. Anthony v. United StatesCourt of Appeals for the Tenth Circuit · 1993
61 more not listed; retrieve them via the Exa API.