Legal Opinion
Jones v. United States
District Court, D. Nebraska
Decided August 20, 1998No. 4:92CV3029PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
KOPF, District Judge.
Terry and Pat Jones seek attorney fees and related costs, explicitly basing their claim upon 26 U.S.C. § 7431 (filing 207). In their brief, they also rely upon 26 U.S.C. § 7430. Although Mr. and Mrs. Jones were successful in their “wrongful disclosure” suit against the Internal Revenue Service, I will deny their motion for attorney fees and related costs because the government’s position was substantially justified. In so doing, I also hold that the plaintiffs may recover “costs” under 28 U.S.C. § 1920, read in conjunction with 26 U.S.C. § 7431,…
2Cases cited14 opinions
- Ardestani v. Immigration & Naturalization ServiceSupreme Court of the United States · 1991
- Karen Kingman Kenagy v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- United States v. Sidney Estridge, James F. O'crowley, Jr., Herbert MaslinCourt of Appeals for the Eighth Circuit · 1986
- Baker v. Delta Air Lines, Inc.Court of Appeals for the Ninth Circuit · 1993
- Harold G. Rorex and Geneva M. Rorex v. Steven P. Traynor, Individually and in His Former Capacity as an Internal Revenue OfficerCourt of Appeals for the Eighth Circuit · 1985
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3Cited by3 opinions
- Terry L. Jones v. United StatesCourt of Appeals for the Eighth Circuit · 2000
- Terry L. Jones v. United StatesCourt of Appeals for the Eighth Circuit · 2000
- Terry L. Jones v. United StatesCourt of Appeals for the Eighth Circuit · 2000