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SMITH v. U.S.

Nos. 87-1310, 87-1501.

850 F.2d 242 (1988)

William L. SMITH and Jacquelyn Smith, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 27, 1988.

Attorney(s) appearing for the Case

Scott Smith, William L. Smith, Lancaster Smith, Smith, Smith & Smith, Dallas, Tex., for plaintiffs-appellants.

Douglas G. Coulter, William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Robert A. Bernstein, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WISDOM, REAVLEY, and JOLLY, Circuit Judges.

WISDOM, Circuit Judge:

In this case we decide whether the plaintiffs/appellants, Mr. and Mrs. William L. Smith, are entitled to recover attorney's fees from the Internal Revenue Service. Our decision turns on whether the IRS's appraisal of a building owned by the Smiths was "not substantially justified". The district court examined both the Smiths' position and IRS's position and concluded that the Smiths had not met their burden for recovering attorney's fees. Because...

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