Legal Opinion
Tax Analysts v. United States
United States Court of Claims
Decided February 24, 1987No. 440-85TPublishedCited by 1 opinion
1Opinion of the Court
ORDER
SETO, Judge.
Plaintiff in this action applies for an award of attorney’s fees and expenses under 26 U.S.C. § 7430, contending that defendant unreasonably refused to concede liability on the underlying claim and as a result, plaintiff incurred $2,745.48 in fees and expenses. For the reasons that follow, plaintiff’s motion is granted as modified by this order.
Facts
Plaintiff, Tax Analysts, is a nonprofit organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. As a tax-exempt organization, plaintiff is required to file an annual Form 990,…
2Cases cited25 opinions
- Laffey v. Northwest Airlines, Inc.Court of Appeals for the D.C. Circuit · 1984
- Northcross v. Board of EducationCourt of Appeals for the Sixth Circuit · 1979
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Laurence G. Russell, William L. Hanna, and Eddie D. Langwell v. National Mediation BoardCourt of Appeals for the Fifth Circuit · 1985
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
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3Cited by1 opinion
- Lee Brick & Tile Co. v. United StatesDistrict Court, M.D. North Carolina · 1990