MEARKLE v. C.I.R.

No. 86-2092.

838 F.2d 880 (1988)

Russell R. & Virginia R. MEARKLE, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 9, 1988.


Attorney(s) appearing for the Case

Robert A. Clemente, Clark, Hardy, Lewis, Pollard & Page, P.C., Birmingham, Mich., Jerry C. Wagner, for petitioners-appellants.

William F. Nelson, Chief Counsel, IRS, Washington, D.C., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div. — Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KEITH, MILBURN and NORRIS, Circuit Judges.


ALAN E. NORRIS, Circuit Judge.

Russell R. and Virginia R. Mearkle ("taxpayers") appeal from an order of the United States Tax Court, 87 T.C. 527, denying their motion for an award of litigation costs against the Commissioner of Internal Revenue. The costs arose in connection with their successful petition for a redetermination of a claimed $149 deficiency in the amount of federal income taxes they paid for 1981.

The taxpayers...

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