Legal Opinion
Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 5, 1988No. 88-4123PublishedCited by 149 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
The Defendants-Appellants Shers appeal the Tax Court’s order denying their motion for attorney’s fees incurred contesting an alleged tax deficiency. We affirm.
I. Facts.
In 1982, the Shers received $775 in interest income from A.G. Edwards & Sons (A.G. Edwards). A.G. Edwards mistakenly reported to the IRS that the Shers earned $1325 in dividend income from two different A.G. Edwards accounts. This $1325 listed as dividend income was actually $775 that A.G. Edwards should have reported as interest income to the Shers and $550 in interest income paid to Mr. Sher’s…
2Cases cited9 opinions
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- David J. Powell and Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by149 opinions
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Sokol v. CommissionerUnited States Tax Court · 1989
- David J. Powell and the Estate of Jeane D. Powell, Deceased, David J. Powell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Powers v. CommissionerUnited States Tax Court · 1993
- David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1992
144 more not listed; retrieve them via the Exa API.