Legal Opinion
Huffman v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 4, 1992No. Nos. 91-70331, 91-70423PublishedCited by 14 opinions
1Opinion of the Court
WANGER, District Judge:
Petitioners, Clair S. Huffman and his wife, Patricia S. Huffman, now deceased, appeal from the Tax Court’s partial grant of their motion for costs and attorney’s fees requested under I.R.C. § 7430, as amended by the Technical and Miscellaneous Revenue Act of 1988, Pub.L. No. 100-647, 102 Stat. 3342, § 6239(a) (“TAMRA”), which allows the recovery of “reasonable administrative costs” and “reasonable litigation costs” by a prevailing party in a tax case. I.R.C. § 7430(a).1 The Commissioner cross-appeals. We affirm in part, reverse in part, and remand.
I
ISSUES
1. Did the Tax…
2Cases cited32 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- United States v. TurketteSupreme Court of the United States · 1981
- In Re Nucorp Energy, Inc., an Ohio Corporation, and Its Affiliates, Debtors. Luce, Forward, Hamilton & ScrippsCourt of Appeals for the Ninth Circuit · 1985
- Hellmich v. HellmanSupreme Court of the United States · 1928
- United States v. BaggotSupreme Court of the United States · 1983
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3Cited by14 opinions
- Hannah David v. Gina KaulukukuiCourt of Appeals for the Ninth Circuit · 2022
- Leonorilda Ochoa v. City of MesaCourt of Appeals for the Ninth Circuit · 2022
- (PC) Head v. County of SacramentoDistrict Court, E.D. California · 2021
- Allen v. The Regents of the University of CaliforniaDistrict Court, N.D. California · 2023
- Balanzar v. Fidelity Brokerage Services, LLCDistrict Court, S.D. California · 2023
9 more not listed; retrieve them via the Exa API.