BOWEN v. C.I.R.

No. 82-3100.

706 F.2d 1087 (1983)

Robert R. BOWEN and Elizabeth S. Bowen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

June 6, 1983.


Attorney(s) appearing for the Case

James H. Sheehan, Sheehan & Ball, John S. Ball, Jacksonville, Fla., for petitioners.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Kenneth W. Gideon, Michael L. Paup, Chief Counsel, I.R.S., Melvin Clark, Atty., Dept. of Justice, Washington, D.C., for respondent.

Before RONEY and KRAVITCH, Circuit Judges, and TUTTLE, Senior Circuit Judge.


PER CURIAM:

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...

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