Legal Opinion
Ragan v. Commissioner
Court of Appeals for the Fifth Circuit
Decided April 21, 2000No. 99-60209PublishedCited by 8 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, • Circuit Judge:
Jacqueline Ragan appeals the Tax Court’s rulings on her motions for attorney fees and litigation expenses incurred in successfully defending claims made by the IRS which were not substantially justified. We find that the Tax Court abused its discretion in calculating some portions of Jacqueline Ragan’s fees. Consequently, we AFFIRM in part and REVERSE in part, calculating the final fee award to be $52,844.59.
I
This appeal follows our previous remand to the Tax Court in Ragan v. Commission er 1 (Ragan I). On remand, the Tax Court was ordered to…
2Cases cited8 opinions
- United States v. Clinton S. Parker, Also Known as SpankyCourt of Appeals for the Seventh Circuit · 1996
- Zulema De La Garza Perales, Cross-Appellants v. Richard Casillas, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1992
- Michael Kuzma v. Internal Revenue Service, and Marshall P. Cappelli, District DirectorCourt of Appeals for the Second Circuit · 1987
- United States v. Adebowale AdesidaCourt of Appeals for the Sixth Circuit · 1998
- United States v. MarmolejoCourt of Appeals for the Fifth Circuit · 1998
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Manchester v. AnnisCourt of Appeals for the Tenth Circuit · 2000
- Diamond Sawblades Manufacturers Coalition v. United StatesUnited States Court of International Trade · 2012
- BASR Partnership Ex Rel. Pettinati v. United StatesUnited States Court of Federal Claims · 2017
- Shah Bros., Inc. v. United StatesUnited States Court of International Trade · 2014
- Izen v. CIRCourt of Appeals for the Fifth Circuit · 2022
3 more not listed; retrieve them via the Exa API.