Legal Opinion

Basr Partnership v. United States

Court of Appeals for the Federal Circuit

Decided February 8, 2019No. 2017-1925PublishedCited by 7 opinions

1Opinion of the Court

Dissenting opinion filed by Circuit Judge Wallach.

Prost, Chief Judge.

This appeal concerns an order from the U.S. Court of Federal Claims awarding $ 314,710.69 to BASR Partnership ("BASR") under 26 U.S.C. § 7430 (" I.R.C. § 7430") for its reasonable litigation costs incurred in connection with a tax determination from a Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA") proceeding. The United States ("Government") appeals the order. We have jurisdiction pursuant to 28 U.S.C. § 1295(a)(3). We affirm.

I

The Pettinati family owned a commercial printing company, Page Printing, from 1982…

2Cases cited31 opinions

  1. Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
  2. United States ex rel. Eisenstein v. City of New YorkSupreme Court of the United States · 2009
  3. United States v. WoodsSupreme Court of the United States · 2013
  4. In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
  5. Love v. ReillyCourt of Appeals for the Ninth Circuit · 1991

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3Cited by7 opinions

  1. Norman v. United StatesCourt of Appeals for the Federal Circuit · 2019
  2. General Mills, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2020
  3. Adkins v. United StatesUnited States Court of Federal Claims · 2021
  4. Colonial Oaks Assisted Living Lafayette v. Hannie Development IncDistrict Court, W.D. Louisiana · 2020
  5. LENNAR CORPORATION v. United StatesUnited States Court of Federal Claims · 2026

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