Legal Opinion
Key Buick Company v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 19, 1980No. 77-2781PublishedCited by 57 opinions
1Opinion of the Court
POLITZ, Circuit Judge:
This case, like Prince v. United States, 610 F.2d 350, decided by this panel January 25, 1980, involves a taxpayer’s claim for attorney’s fees under the Civil Rights Attorney’s Fees Awards Act of 1976, 42 U.S.C. § 1988. The Tax Court, 68 T.C. 178, denied Key Buick Company’s motion for attorney’s fees. Agreeing with the result reached by the Tax Court, we affirm.
The Internal Revenue Service audited Key Buick’s returns for the years 1967,1968 and 1969. After district and appellate conferences the IRS eventually issued a formal Notice of Deficiency of $9,600, $101,727.20…
2Cases cited15 opinions
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Aparacor, Inc. v. United StatesUnited States Court of Claims · 1978
- United States v. Jack P. InscoCourt of Appeals for the Fifth Circuit · 1974
- Haskin v. United StatesDistrict Court, C.D. California · 1977
- Weisbart & Co., a Colorado Corporation v. First National Bank of Dalhart, TexasCourt of Appeals for the First Circuit · 1978
10 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- McQuiston v. CommissionerUnited States Tax Court · 1982
- Don Casey Co. v. CommissionerUnited States Tax Court · 1986
- Lansons, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Richardson v. CommissionerUnited States Tax Court · 1981
52 more not listed; retrieve them via the Exa API.