Legal Opinion
Estate of Palumbo v. United States
Court of Appeals for the Third Circuit
Decided April 2, 2012No. 11-2371PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
VAN ANTWERPEN, Circuit Judge.
The Estate of Antonio J. Palumbo (“the Estate”) prevailed in its suit against the United States when the District Court ruled it was entitled to a tax refund. The Estate then sought recovery of all of its attorneys’ fees and costs under 26 U.S.C. § 7430, and alternatively the fees and costs it incurred after December 16, 2010 under the theory that the government rejected its qualified offer made pursuant to § 7430(g). Finding the position of the United States to be substantially justified, the District Court denied the Estate its fees and…
2Cases cited20 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Smith v. United StatesSupreme Court of the United States · 1993
- Reves v. Ernst & YoungSupreme Court of the United States · 1993
- Rubin v. United StatesSupreme Court of the United States · 1981
- Blum v. BaconSupreme Court of the United States · 1982
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3Cited by7 opinions
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- BASR Partnership Ex Rel. Pettinati v. United StatesUnited States Court of Federal Claims · 2017
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- Feld v. Fireman's Fund Insurance CompanyDistrict Court, District of Columbia · 2020
2 more not listed; retrieve them via the Exa API.