Legal Opinion
Internal Revenue Service v. Brickell Investment Corp. (In re Brickell Investment Corp.)
Court of Appeals for the Eleventh Circuit
Decided January 28, 1991No. 89-6012PublishedCited by 4 opinions
1Opinion of the Court
WISDOM, Senior Circuit Judge:
Dade Helicopter Jet Service, Inc., Bric-kell Investment Corp., and Tropical Helicopter Airways, Inc. (“debtors”) appealed from an order of the district court which reversed and vacated an award of attorney’s fees made to the debtors by the bankruptcy court under 26 U.S.C. § 7430, I.R.C. § 7430. The district court held that the debtors were barred from receiving attorney’s fees under § 7430 since the debtors had not fully exhausted their administrative remedies as required by that statute. We REVERSE the district court’s finding that the debtors did not fully…
2Cases cited17 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- In Re David Larry Davis, Debtor. Charles A. Gower, Trustee v. Farmers Home AdministrationCourt of Appeals for the Eleventh Circuit · 1990
- In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
- McQuiston v. CommissionerUnited States Tax Court · 1982
- Ewing & Thomas P.A. v. HeyeCourt of Appeals for the Eleventh Circuit · 1986
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3Cited by4 opinions
- In the Matter of Thomas R. Volpert, Jr., Debtor. Appeal of Bernard M. EllisCourt of Appeals for the Seventh Circuit · 1997
- Celotex Corp. v. AIU Insurance (In Re Celotex Corp.)United States Bankruptcy Court, M.D. Florida · 1993
- Brown v. United States (In Re Brown)United States Bankruptcy Court, S.D. Georgia · 1997
- In Re Brickell Investment Corp., Debtor. Internal Revenue Service v. Brickell Investment Corp., in Re Brickell Investment Corp., Debtor. Internal Revenue Service v. Dade Helicopter Jet Service, Inc. And Tropical Helicopter Airways, Inc.Court of Appeals for the Eleventh Circuit · 1991