Legal Opinion
Bruce Hanson and Irene C. Hanson v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 29, 1993No. 91-5060PublishedCited by 36 opinions
1Opinion of the Court
EDITH H. JONES, Circuit Judge:
Bruce and Irene Hanson appeal an order of the Tax Court denying them litigation costs for their suit against the Internal Revenue Service. 26 U.S.C. § 7430. Because the Tax Court abused its discretion in denying those costs, we reverse.
I
The Hansons provoked trouble with the IRS some fourteen years ago, when Bruce Hanson submitted a tax return for the year 1977 on which he objected to the form’s questions. Hanson then sued the Commissioner in federal district court, seeking to invalidate the nation’s tax system as unconstitutional. The district court dismissed the…
2Cases cited16 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Christiansburg Garment Co. v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1978
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
11 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Equal Employment Opportunity Commission v. Great Steaks, Inc.Court of Appeals for the Fourth Circuit · 2012
- Nalle v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Lucas v. WhiteDistrict Court, N.D. California · 1999
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
31 more not listed; retrieve them via the Exa API.