Legal Opinion · Dissent
Basr Partnership v. United States
Court of Appeals for the Federal Circuit
Decided February 8, 2019No. 2017-1925Published
1DissentWallach, Circuit Judge
The majority properly recognizes that the real party in interest doctrine has been applied to bar recovery of litigation costs and attorney fees in tax proceedings under Internal Revenue Code ("I.R.C.") § 7430 (2012) and 28 U.S.C. § 2412 (2012), but errs in "agree[ing] with the [U.S. Court of Federal Claims'] determination that 'the ... doctrine is not a bar to recovery' in this case." Maj. Op. 782 (quoting BASR P'ship v. United States , 130 Fed.Cl. 286, 308 (2017) ). In arriving at its conclusion, the majority relies on precedent that is not only inapposite to its reasoning, but that…
2Cases cited6 opinions
- United States ex rel. Eisenstein v. City of New YorkSupreme Court of the United States · 2009
- Love v. ReillyCourt of Appeals for the Ninth Circuit · 1991
- A. Marie Phillips v. General Services Administration, (Two Cases)Court of Appeals for the Federal Circuit · 1991
- Unification Church v. Immigration & Naturalization ServiceCourt of Appeals for the D.C. Circuit · 1985
- Estate of Palumbo v. United StatesCourt of Appeals for the Third Circuit · 2012
1 more not listed; retrieve them via the Exa API.