Legal Opinion
Moulton v. United States
Court of Appeals for the First Circuit
Decided November 21, 2005No. 04-2426PublishedCited by 5 opinions
1Opinion of the Court
LYNCH, Circuit Judge.
The issue in this case is whether the district court abused its discretion in denying an award under 26 U.S.C. § 7430 of attorneys’ fees and costs to two taxpayers, Cecil J. Moulton and Gregory Pratt, one of whom initiated the underlying lawsuit in this case. The United States (the IRS) would be liable for such sums if it were not substantially justified in its earlier tax assessments, and in the underlying lawsuit in asserting counterclaims, against the two men as “responsible persons” liable under 26 U.S.C. § 6672 for the unpaid federal withholding taxes of a company…
2Cases cited11 opinions
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
- Cosmo J. Caterino v. United StatesCourt of Appeals for the First Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Schiffmann v. United StatesCourt of Appeals for the First Circuit · 2016
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- Colosimo v. United StatesDistrict Court, S.D. Iowa · 2010
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- United States v. Hulick, et al.District Court, D. New Hampshire · 2011