WEISS v. C.I.R.

No. 1162, Docket 88-4017.

850 F.2d 111 (1988)

Herbert WEISS and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided June 27, 1988.


Attorney(s) appearing for the Case

Robert F. Hermann, New York City (Saltzman & Holloran, New York City, Michael I. Saltzman, Barbara T. Kaplan, of counsel), for appellants.

Linda E. Mosakowski, Atty., Tax Div., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Gary R. Allen, Ann Belanger Durney, Attys., of counsel), for appellee.

Before LUMBARD, MESKILL, and WINTER, Circuit Judges.


LUMBARD, Circuit Judge:

Herbert Weiss and the Estate of Roberta Weiss appeal from an order of Judge B. John Williams, Jr., of the Tax Court entered on October 23, 1987, denying their motion for litigation costs in the amount of $1,184.86 which were incurred when they successfully challenged a deficiency notice issued by the Internal Revenue Service for the 1982 tax year.

Reversed and remanded.

I.

During 1982, Herbert Weiss and Roberta Weiss...

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