Legal Opinion
Estate of Cervin v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 24, 2000No. 98-60503PublishedCited by 25 opinions
1Opinion of the Court
JERRY E. SMITH, Circuit Judge:
As a “prevailing party” in a previous tax deficiency dispute with the Internal Revenue Service (the “IRS,” the “government,” or the “Commissioner”), the taxpayer appeals the Tax Court’s denial of an award of attorneys’ fees above the $75 per hour limit imposed by the Internal Revenue Code. Because we agree with the Tax Court that no “special factor” existed to justify deviating from the statutorily-imposed cap, we affirm.
I
Alto Cervin (the “decedent”) had two children, Bennett Cervin and Nita-Carol Cervin Miskovitch, who were the heirs and co-executors of the…
2Cases cited15 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Commissioner, Immigration & Naturalization Service v. JeanSupreme Court of the United States · 1990
- Marie Lucie Jean v. Alan C. NelsonCourt of Appeals for the Eleventh Circuit · 1988
- Zulema De La Garza Perales, Cross-Appellants v. Richard Casillas, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1992
- Baker v. BowenCourt of Appeals for the Fifth Circuit · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Hyatt v. BarnhartCourt of Appeals for the Fourth Circuit · 2002
- Jayne Mathews-Sheets v. Michael AstCourt of Appeals for the Seventh Circuit · 2011
- Atlantic Fish Spotters Ass'n v. DaleyCourt of Appeals for the First Circuit · 2000
- In Re Sealed Case 00-5116Court of Appeals for the D.C. Circuit · 2001
- Truckers United for Safety v. MeadCourt of Appeals for the D.C. Circuit · 2003
20 more not listed; retrieve them via the Exa API.