Robert R. Bowen and Elizabeth S. Bowen v. Commissioner of Internal Revenue

Taxpayers Bowen won their case before the Tax Court of the United States. Four months thereafter they filed an application for attorney’s fees under the Equal Access to Justice Act, 28 U.S.C. § 2412(d). 1

The Tax Court denied the petition on the ground that it did not have the power to make such an award.

The decision of the Tax Court is correct. The Equal Access to Justice Act is contained in Title 28 of the U.S. Code. This Title deals comprehensively with courts of the United States. It includes in § 451 the following definition:

As used in this title:

The term “court of the United States”…