RALSTON DEVELOPMENT CORPORATION, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
June 25, 1991.
June 25, 1991.
Attorney(s) appearing for the Case
Charles Bricken, Atty. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Gilbert S. Rothenberg, Attys. (Michael J. Norton, U.S. Atty., of counsel), with him on the briefs), Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.
C. Scott Crabtree of Inman, Erickson & Flynn, Denver, Colo. (Michael T. McDonnell, Englewood, Colo., with him on the briefs), for plaintiff-appellee.
Before LOGAN and MOORE, Circuit Judges, and GREENE, District Judge.
United States Court of Appeals, Tenth Circuit.
LOGAN, Circuit Judge.
Taxpayer, Ralston Development Corporation (Ralston),1 brought suit in the district court seeking a refund of federal income taxes assessed and collected by the Internal Revenue Service (IRS). The district court entered judgment on a jury verdict in favor of Ralston for all taxes paid plus interest. The district court also awarded Ralston attorney's fees, expert witness fees, and costs under § 7430 of the Internal...
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