Legal Opinion
William G. Nordvik Claire N. Nordvik v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided October 20, 1995No. 93-70434PublishedCited by 37 opinions
1Opinion of the Court
Opinion by Judge HAWKINS; Dissent by Judge REINHARDT.
MICHAEL DALY HAWKINS, Circuit Judge:
We consider here the circumstances under which private parties may recover post-settlement litigation costs incurred in the tax court. Taxpayers Claire and William Nord-vik (“the Nordviks”) appeal the denial of their motion for such costs, which the tax court based on its finding that the Nordviks had unreasonably protracted the litigation and its conclusion that the government’s position was substantially justified. We have jurisdiction under 26 U.S.C. § 7430 and we affirm.][. Background
In early 1982 and…
2Cases cited15 opinions
- United States v. DieterSupreme Court of the United States · 1976
- United States v. HealySupreme Court of the United States · 1964
- United States v. IbarraSupreme Court of the United States · 1991
- Murray W. Miller, Cross-Appellee v. Transamerican Press, Inc., Cross-Appellants, and Sam Steiger, Deponent, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1983
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. Barragan-MendozaCourt of Appeals for the Ninth Circuit · 1999
- Stewart v. Comm'rUnited States Tax Court · 2006
- Tigers Eye Trading, LLC v. Comm'rUnited States Tax Court · 2012
- Myers v. Comm'r of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2019
- The Manchester Group Subsidiaries, Formerly Torrey Development Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
32 more not listed; retrieve them via the Exa API.