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NALLE v. C.I.R.

No. 94-40661.

55 F.3d 189 (1995)

George S. NALLE, III and Carole Nalle and Charles A. Betts and Sylvia I. Betts, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 20, 1995.

Attorney(s) appearing for the Case

Michael L. Cook, Carolyn M. Beckett, Jenkens & Gilchrist, Austin, TX, for appellants.

David L. Jordan, Acting Chief Counsel, IRS, Gilbert S. Rothenberg, Gary R. Allen, Chief Appellate Section, Tax Div., Dept. of Justice, Washington, DC, for appellee.

Before POLITZ, Chief Judge, REAVLEY and EMILIO M. GARZA, Circuit Judges.

EMILIO M. GARZA, Circuit Judge:

George S. Nalle III and Carole Nalle, and Charles A. Betts and Sylvia I. Betts ("Nalle and Betts") appeal from the Tax Court's denial of their request for an award of attorney's fees as provided by 26 U.S.C. § 7430 (1988). The Tax Court decided that Nalle and Betts had failed to establish as required by § 7430 that the position of the Commissioner of Internal Revenue ("Commissioner") in the underlying litigation was not substantially...

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