Legal Opinion
Eva E. Wickert v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 22, 1988No. 86-2573PublishedCited by 37 opinions
1Opinion of the Court
MAGILL, Circuit Judge.
Section 7430 of the Internal Revenue Code, 26 U.S.C. § 7430 (the “Code”), 1 allows a litigant prevailing against the government to recover reasonable litigation costs and attorney’s fees if the government’s position “in the civil proceeding” was unreasonable. We must determine whether the United States Tax Court, Hon. William M. Fay, correctly construed the section as allowing an award of fees and costs only where the government’s in-court litigating position is unreasonable, without regard to the reasonableness of its position or activities at the administrative level.…
2Cases cited7 opinions
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Jackie L. And Janet G. McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- United States v. Balanced Financial Management, Inc.Court of Appeals for the Tenth Circuit · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Sokol v. CommissionerUnited States Tax Court · 1989
- Gantner v. CommissionerUnited States Tax Court · 1989
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
- Thomas C. Harrison and Rita Harrison v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
32 more not listed; retrieve them via the Exa API.