Steven M. Kipperman and Stephanie Kipperman v. Commissioner of Internal Revenue

THORNBERRY, Circuit Judge:

This case presents a question of first impression for this court. At issue is the interpretation of the Civil Rights Attorney’s Fees Awards Act of 1976 (Act), 42 U.S.C. § 1988, as it applies to a taxpayer who is the prevailing party in the Tax Court in a dispute with the Internal Revenue Service. This action involves a request for $2,500 in attorney’s fees made by Steven M. Kipperman after he was the prevailing party in the Tax Court on the substantive tax issue. Kipperman contends that the Tax Court erred when it concluded that the portion of the Act authorizing…