Legal Opinion
Engel v. United States
District Court, W.D. Pennsylvania
Decided March 31, 1978No. Civ. A. 75-51 Erie, 75-67 EriePublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
WEBER, Chief Judge.
Plaintiffs in both of the above-captioned cases brought in this court successful suits for tax refunds and now claim to be entitled to attorney’s fees under the recent amendment to 42 U.S.C. § 1988 (Supp.1977), which provides as follows:
“ . . . [I]n any civil action or proceeding, by or on behalf of the United States of America, to enforce, or charging a violation of, a provision of the United States Internal Revenue Code . the court, in its discretion, may allow the prevailing party, other than the United States, a reasonable attorney’s fee as part of the…
2Cases cited3 opinions
- Levno v. United StatesDistrict Court, D. Montana · 1977
- In Re KlineDistrict Court, D. Maryland · 1977
- Lieb v. United StatesDistrict Court, E.D. Oklahoma · 1977
3Cited by2 opinions
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Steven M. Kipperman and Stephanie Kipperman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980