Legal Opinion
Sansom v. United States
District Court, N.D. Florida
Decided July 5, 1988No. PCA 86-04414-RVPublishedCited by 11 opinions
1Opinion of the Court
ORDER GRANTING MOTION FOR COSTS
VINSON, Judge.
The plaintiff brought this action to recover a refund of a penalty imposed for aiding and abetting in the understatement of tax liability. 26 U.S.C. § 6701. The government conceded that the plaintiff was entitled to the refund, and stipulated to an entry of judgment for plaintiff. (Doc. 27) Now pending is the plaintiffs motion for an award of the costs of litigation, pursuant to Title 26, United States Code, Section 7430. 1 (Doc. 29) With respect to this motion, I make the following findings of fact and conclusions of law.
I. Facts
The plaintiff is…
2Cases cited18 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- United States v. BishopSupreme Court of the United States · 1973
- Baker v. CommissionerUnited States Tax Court · 1984
- Billy H. Ashburn and Faye F. Ashburn v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- United States v. Franklin M. YoffeCourt of Appeals for the First Circuit · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Swanson v. CommissionerUnited States Tax Court · 1996
- Donnell R. Mattingly v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Mitchell v. United States (In Re Mitchell)United States Bankruptcy Court, W.D. Washington · 1989
- Smith v. United StatesDistrict Court, C.D. Illinois · 1990
- Frances Carlson v. United StatesCourt of Appeals for the Eleventh Circuit · 2014
6 more not listed; retrieve them via the Exa API.