Legal Opinion

Pohl Corp. v. United States

United States Court of Federal Claims

Decided August 10, 1993No. 700-88 TPublishedCited by 11 opinions

1Opinion of the Court

ORDER

MOODY R. TIDWELL, III, Judge:

This case is before the court on plaintiff’s application for attorney’s fees and expenses pursuant to 26 U.S.C. § 7430. For the reasons set forth below, the court grants plaintiff’s application in part and denies in part.

FACTS

Plaintiff, Pohl Corporation, is a Pennsylvania corporation with its principal place of business in Reading, Pennsylvania. It is engaged in the business of trading railroad materials. On May 14, 1982, Pohl filed its 1981 corporate tax return. In April 1985, the Internal Revenue Service (IRS) requested information concerning Line 10 of the…

2Cases cited14 opinions

  1. Hensley v. EckerhartSupreme Court of the United States · 1983
  2. Pierce v. UnderwoodSupreme Court of the United States · 1988
  3. Hong-Yee Chiu v. The United StatesCourt of Appeals for the Federal Circuit · 1991
  4. BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
  5. Minahan v. CommissionerUnited States Tax Court · 1987

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3Cited by11 opinions

  1. Martinez v. United StatesUnited States Court of Federal Claims · 2010
  2. Larsen v. United StatesUnited States Court of Federal Claims · 1997
  3. Binks v. United StatesUnited States Court of Federal Claims · 1998
  4. Adkins v. United StatesUnited States Court of Federal Claims · 2021
  5. Christian Coalition International v. United StatesDistrict Court, E.D. Virginia · 2001

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