Legal Opinion
United States v. William v. McPherson Jr.
Court of Appeals for the Fourth Circuit
Decided February 25, 1988No. 87-2126PublishedCited by 35 opinions
1Opinion of the Court
BUTZNER, Senior Circuit Judge:
The United States appeals the district court’s award of attorney’s fees under 26 U.S.C. § 7430 to an attorney who appeared pro se in a tax case in which the government’s position was determined to be unreasonable. The district court found that William V. McPherson, Jr., an attorney, reasonably spent 97.8 hours representing himself and that a rate of $90 an hour was appropriate. Based on these figures, it awarded a fee of $8,202, reasoning that McPherson “paid” for his own services by foregoing other opportunities to earn income. 1 We reverse because section 7430…
2Cases cited4 opinions
- Frisch v. CommissionerUnited States Tax Court · 1986
- Alan J. White v. Arlen Realty & Development Corp.Court of Appeals for the Fourth Circuit · 1980
- Minahan v. CommissionerUnited States Tax Court · 1987
- United States v. McPhersonDistrict Court, M.D. North Carolina · 1987
3Cited by35 opinions
- In Re Samuel Derek Graham and Suzanne Genett Graham, Debtors. Samuel Derek Graham and Suzanne Genett Graham v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Darlene Mattingly, Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counterclaimant-AppellantCourt of Appeals for the Ninth Circuit · 1991
- Marre v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- Friedrich v. City of ChicagoCourt of Appeals for the Seventh Circuit · 1989
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