Legal Opinion
Ralston Development Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided June 25, 1991No. 89-1144, 89-1243PublishedCited by 37 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Taxpayer, Ralston Development Corporation (Ralston), 1 brought suit in the district court seeking a refund of federal income taxes assessed and collected by the Internal Revenue Service (IRS). The district court entered judgment on a jury verdict in favor of Ralston for all taxes paid plus interest. The district court also awarded Ralston attorney’s fees, expert witness fees, and costs under § 7430 of the Internal Revenue Code (I.R.C.), 26 U.S.C. § 7430. The government now appeals, arguing that the district court erred: (1) by refusing either to direct a verdict or grant…
2Cases cited8 opinions
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Commissioner v. Asphalt Products Co.Supreme Court of the United States · 1987
- Wilkinson-Beane, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1970
- Zimmerman v. First Federal Savings & Loan Ass'n of Rapid City, S.D.Court of Appeals for the Tenth Circuit · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Mitchell v. MaynardCourt of Appeals for the Tenth Circuit · 1996
- Weese v. SchukmanCourt of Appeals for the Tenth Circuit · 1996
- Mitchell v. MaynardCourt of Appeals for the Tenth Circuit · 1996
- Federal Deposit Insurance Corporation v. United Pacific Insurance CompanyCourt of Appeals for the Tenth Circuit · 1994
- David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1992
32 more not listed; retrieve them via the Exa API.