Legal Opinion
Bregstone v. United States
United States Court of Claims
Decided February 3, 1984No. 381-81TPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MAYER, Judge.
The United States seeks to recover its costs and attorney’s fees in defending against plaintiffs’ claim for a tax refund because of plaintiffs’ bad faith in filing the case and litigating it. Plaintiffs attribute the application for fees and costs to “personal differences in the conduct of litigation” and say they did not know when they filed their complaint or later that there was no basis for their claim.
FACTS
By letter of November 21, 1977, the Internal Revenue Service (IRS) notified plaintiffs Edward and Andrea Bregstone of a proposed adjustment increasing…
2Cases cited35 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- White v. New Hampshire Department of Employment SecuritySupreme Court of the United States · 1982
- Hall v. ColeSupreme Court of the United States · 1973
- F. D. Rich Co. v. United States Ex Rel. Industrial Lumber Co.Supreme Court of the United States · 1974
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3Cited by5 opinions
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