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CRESKE v. C.I.R.

No. 89-2300.

896 F.2d 250 (1990)

William J. CRESKE and Charlene A. Creske, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 20, 1990.

Attorney(s) appearing for the Case

David C. Keating, Gerald S. Walsh, Charne, Glassner, Tehan, Clancy & Taitelman, Milwaukee, Wis., for petitioners-appellants.

Laura Marie Conley O'Hanlon, Gary R. Allen, Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Peter K. Scott, I.R.S., Gilbert S. Rothenberg, U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before POSNER, RIPPLE, and KANNE, Circuit Judges.

RIPPLE, Circuit Judge.

This is an appeal from the tax court's denial of the appellants' motion for litigation costs. The appellants instituted this action on July 6, 1987, challenging the IRS's determination of an income tax deficiency. The tax court consolidated this case with two other related cases (Mr. Creske's father and his company, Wausau Tile). After taking evidence, the court ruled in favor of the appellants. On January 17, 1989, the appellants filed a motion...

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