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POWELL v. C.I.R.

No. 88-4857.

891 F.2d 1167 (1990)

David J. POWELL and the Estate of Jeane D. Powell, Deceased, David J. Powell, Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied February 14, 1990.

Attorney(s) appearing for the Case

Claude R. Wilson, Jr., Golden, Potts, Boeckman & Wilson, Dallas, Tex., for petitioners-appellants.

Bruce R. Ellisen, Gary R. Allen, William S. Rose, Jr., Glenn L. Archer, Jr., Gilbert S. Rothenberg, Asst. Attys. Gen., Tax Div., Dept. of Justice, Peter K. Scott, Acting, Chief Counsel, IRS, Washington, D.C., for respondent-appellee.

Before GOLDBERG, POLITZ, and JONES, Circuit Judges.

EDITH H. JONES, Circuit Judge:

The Powells appeal the decision of the Tax Court that denied a portion of the fees requested under 26 U.S.C. § 74301, which the Powells incurred in prior litigation before the Tax Court and our court. We conclude that the Tax Court erred in denying fees incurred in the prior appeal before this court and the Tax Court. We also determine that the Tax Court abused its discretion in finding that $75 per...

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