Legal Opinion
Linda M. Liberi Toner v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 3, 1980No. 79-2033PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Chief Judge.
This is a motion by the appellant, Linda M. Liberi Toner, for attorneys’ fees under the Civil Rights Attorney’s Fees Awards Act of 1976, 42 U.S.C. § 1988 (1976).
I
In 1973, the appellant claimed a deduction of $906.28 for her 1973 educational expenses. Based on a disallowance of this deduction, the Internal Revenue Service sent her a deficiency notice. She elected not to pay the tax and seek a refund. Instead, she petitioned the Tax Court to contest the deficiency. The full Tax Court found against the appellant. See Toner v. Commissioner, 71 T.C. 772…
2Cases cited11 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Oscar Mayer & Co. v. EvansSupreme Court of the United States · 1979
- New York Gaslight Club, Inc. v. CareySupreme Court of the United States · 1980
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Aparacor, Inc. v. United StatesUnited States Court of Claims · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Twp. of Bordentown v. Fed. Energy Regulatory Comm'nCourt of Appeals for the Third Circuit · 2018
- United States v. WrightDistrict Court, E.D. Pennsylvania · 1981
- Toner v. CommissionerUnited States Tax Court · 1981
- Fontneau v. United StatesDistrict Court, D. New Hampshire · 1981
- Goldstein v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.