Legal Opinion
Pacific Fisheries Inc. v. United States of America, Konstantin Vladimirovich Voloshenko v. United States
Court of Appeals for the Ninth Circuit
Decided April 17, 2007No. 04-35897, 04-35899PublishedCited by 24 opinions
1Opinion of the Court
McKEOWN, Circuit Judge:
The Internal Revenue Code allows taxpayers to recover costs and attorneys’ fees if they prevail in either civil or administrative proceedings, so long as the position of the United States was not substantially justified. 26 U.S.C. § 7430. Appellants Pacific Fisheries and Konstantin Vladimi-rovich Voloshenko (collectively the “taxpayers”) seek attorneys’ fees associated with pursuing two federal court petitions to quash third-party summonses. The taxpayers and the United States agree that the summonses were not enforceable. They disagree about whether the government…
2Cases cited11 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Spencer v. KemnaSupreme Court of the United States · 1998
- Saluja Thangaraja v. Alberto R. Gonzales, Attorney GeneralCourt of Appeals for the Ninth Circuit · 2005
- Gomez v. VernonCourt of Appeals for the Ninth Circuit · 2001
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
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3Cited by24 opinions
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- Bale Chevrolet Co. v. United StatesCourt of Appeals for the Eighth Circuit · 2010
- United States v. CathcartCourt of Appeals for the Second Circuit · 2008
- Western Management, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- (PC) Williams v. AlfaroDistrict Court, E.D. California · 2019
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