Legal Opinion
David J. Powell and the Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 14, 1990No. 88-4857PublishedCited by 94 opinions
1Opinion of the Court
EDITH H. JONES, Circuit Judge:
The Powells appeal the decision of the Tax Court that denied a portion of the fees requested under 26 U.S.C. § 7430 1 , which the Powells incurred in prior litigation before the Tax Court and our court. We conclude that the Tax Court erred in denying fees incurred in the prior appeal before this court and the Tax Court. We also determine that the Tax Court abused its discretion in finding that $75 per hour constituted a reasonable hourly rate for the Powells’ attorneys in the Tax Court phase of the case. Accordingly, we reverse and reform the decision of the Tax…
2Cases cited19 opinions
- Blum v. StensonSupreme Court of the United States · 1984
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Marie Lucie Jean v. Alan C. NelsonCourt of Appeals for the Eleventh Circuit · 1988
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Joseph Trichilo v. Secretary of Health and Human ServicesCourt of Appeals for the Second Circuit · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Commissioner, Immigration & Naturalization Service v. JeanSupreme Court of the United States · 1990
- 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
- League of United Latin American Citizens 4552 v. Roscoe Independent School DistrictCourt of Appeals for the Fifth Circuit · 1997
- John W. Bode and Toni Bode v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1991
89 more not listed; retrieve them via the Exa API.