U.S. v. McPHERSON

No. 87-2126.

840 F.2d 244 (1988)

UNITED STATES of America, Plaintiff-Appellant, v. William V. McPHERSON, Jr., Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 25, 1988.


Attorney(s) appearing for the Case

Elaine F. Ferris, Tax Div., Dept. of Justice (Michael C. Durney, Asst. Atty. Gen., Michael L. Paup, Gilbert S. Rothenberg, Tax Div., Dept. of Justice, Washington, D.C., on brief), for plaintiff-appellant.

William V. McPherson, Jr. (McPherson & Maggiolo, Durham, N.C., on brief), for defendant-appellee.

Before RUSSELL, Circuit Judge, BUTZNER, Senior Circuit Judge, and SPENCER, United States District Judge for the Eastern District of Virginia, sitting by designation.


BUTZNER, Senior Circuit Judge:

The United States appeals the district court's award of attorney's fees under 26 U.S.C. § 7430 to an attorney who appeared pro se in a tax case in which the government's position was determined to be unreasonable. The district court found that William V. McPherson, Jr., an attorney, reasonably spent 97.8 hours representing himself and that a rate of $90 an hour was appropriate. Based on these figures, it awarded a fee of...

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