Legal Opinion
Blakley v. United States
United States Court of Federal Claims
Decided December 31, 2008No. 06-749TPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND FINAL ORDER REGARDING ATTORNEY FEES AND COSTS.
SUSAN G. BRADEN, Judge.
This sui generis case concerns the relationship between the fee and cost provisions of the Equal Access to Justice Act, 28 U.S.C. § 2412 and Section 7430 of the Internal Revenue Code.
I. RELEVANT FACTS.1
On November 3, 2006, Plaintiff filed a Complaint in the United States Court of Federal Claims seeking a refund of a $200 federal tax imposed on the transfer of a firearm, pursuant to the National Firearms Act (“NFA”),2 26 U.S.C. § 5801 et seq. Plaintiff is a manufacturer of firearms, licensed by the…
2Cases cited33 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Warth v. SeldinSupreme Court of the United States · 1975
- Friends of the Earth, Inc. v. Laidlaw Environmental Services (TOC), Inc.Supreme Court of the United States · 2000
- Pierce v. UnderwoodSupreme Court of the United States · 1988
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3Cited by1 opinion
- Blakley v. United StatesCourt of Appeals for the Federal Circuit · 2010