Legal Opinion
Robert Randall Baker v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided April 4, 1986No. 85-1199PublishedCited by 98 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge GINSBURG.
GINSBURG, Circuit Judge:
This case arose out of alleged deficiencies in the 1979 and 1980 federal income tax paid by appellant Robert Randall Baker. Ultimately, the Commissioner of Internal Revenue (Commissioner) conceded that the opposition of the United States to Baker’s Tax Court petition was incorrect. Baker owed no tax, the Commissioner eventually stipulated; instead, he was entitled to a refund for one of the tax years in question. Baker then moved in the Tax Court for an award of $4,236.40 covering his litigation costs, including an…
2Cases cited7 opinions
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Baker v. CommissionerUnited States Tax Court · 1984
- Billy H. Ashburn and Faye F. Ashburn v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by98 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Minahan v. CommissionerUnited States Tax Court · 1987
- Sokol v. CommissionerUnited States Tax Court · 1989
- Wasie v. CommissionerUnited States Tax Court · 1986
93 more not listed; retrieve them via the Exa API.