Legal Opinion
United States v. Yochum (In Re Yochum)
District Court, D. Nevada
Decided July 3, 1993No. CV-N-93-131-ECRPublishedCited by 5 opinions
1Opinion of the Court
ORDER
EDWARD C. REED, Jr., District Judge.
This Order addresses an appeal from the Bankruptcy Court Order dated January 6, 1993 granting the debtors’ motion to determine the amount of the debtor’s claim for litigation costs and awarding $31,237.05 in litigation costs to said debtors. The award of attorneys fees was made pursuant to 26 U.S.C. § 7430 which states in relevant part:
“In any ... court proceeding which is brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, the prevailing party may be…
2Cases cited12 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- In Re Jon Robert Perroton, Debtor. Jon Robert Perroton v. Nancy L.G. GrayCourt of Appeals for the Ninth Circuit · 1992
- David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1992
- Frisch v. CommissionerUnited States Tax Court · 1986
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3Cited by5 opinions
- In Re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, TrusteeCourt of Appeals for the Ninth Circuit · 1994
- In Re Merritt Yochum and Rose Marie Yochum, Debtors. United States of America v. Merritt Yochum and Rose Marie YochumCourt of Appeals for the Ninth Circuit · 1996
- In Re JonesUnited States Bankruptcy Court, N.D. Texas · 1994
- In Re GreweCourt of Appeals for the Fourth Circuit · 1993
- Grewe v. United States ex rel. Internal Revenue Service (In re Grewe)Court of Appeals for the Fourth Circuit · 1993