IN RE BRICKELL INV. CORP.

No. 89-6012.

922 F.2d 696 (1991)

In re BRICKELL INVESTMENT CORP., Debtor. INTERNAL REVENUE SERVICE, Plaintiff-Appellee, v. BRICKELL INVESTMENT CORP., Defendant-Appellant. In re BRICKELL INVESTMENT CORP., Debtor. INTERNAL REVENUE SERVICE, Plaintiff-Appellee, v. DADE HELICOPTER JET SERVICE, INC. and Tropical Helicopter Airways, Inc., Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

January 28, 1991.


Attorney(s) appearing for the Case

D. Jean Ryan, Law Office of D. Jean Ryan, Miami, Fla., for defendant-appellant.

Gary R. Allen, Chief, Thomas R. Lamons, Pamela C. Berry, Gilbert S. Rothenberg, Charles Bricken, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before EDMONDSON and COX, Circuit Judges, and WISDOM, Senior Circuit Judge.


WISDOM, Senior Circuit Judge:

Dade Helicopter Jet Service, Inc., Brickell Investment Corp., and Tropical Helicopter Airways, Inc. ("debtors") appealed from an order of the district court which reversed and vacated an award of attorney's fees made to the debtors by the bankruptcy court under 26 U.S.C. § 7430, I.R.C. § 7430. The district court held that the debtors were barred from receiving attorney's fees under § 7430 since the debtors had not fully...

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