Legal Opinion
Lloyd E. Latch and Constance A. Latch v. United States of America, and Does I Through X, Inclusive
Court of Appeals for the Ninth Circuit
Decided March 22, 1988No. 86-2112PublishedCited by 48 opinions
1Opinion of the Court
ORDER
The memorandum disposition filed February 4, 1988, is redesignated as a Per Curiam Opinion per the attached Opinion.
OPINION
2Per curiam
The United States of America appeals the district court’s judgment awarding Lloyd and Constance Latch (the “Latches”) $12,137.25 in attorney’s fees and costs pursuant to 26 U.S.C. § 7430 after the parties settled the underlying dispute concerning the Latches’ tax liability for 1975. We reverse.
BACKGROUND
An Internal Revenue Service (“IRS”) audit of the Latches’ 1975 joint federal tax return revealed that the Latches had claimed a $74,167 loss attributable to a limited…
3Cases cited13 opinions
- Bender v. Williamsport Area School DistrictSupreme Court of the United States · 1986
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- Mitchell v. MaurerSupreme Court of the United States · 1934
- Hutchinson v. United StatesCourt of Appeals for the Ninth Circuit · 1982
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4Cited by48 opinions
- D'LIL v. Best Western Encina Lodge & SuitesCourt of Appeals for the Ninth Circuit · 2008
- Skaff v. Meridien North America Beverly Hills, LLCCourt of Appeals for the Ninth Circuit · 2007
- Greater Detroit Resource Recovery Authority and Combustion Engineering v. The United States Environmental Protection AgencyCourt of Appeals for the Sixth Circuit · 1990
- 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
- Amphastar Pharmaceuticals Inc. v. Aventis Pharma SACourt of Appeals for the Ninth Circuit · 2017
43 more not listed; retrieve them via the Exa API.