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ESTATE OF PERRY v. C.I.R.

No. 90-4509.

931 F.2d 1044 (1991)

ESTATE OF Frank Martin PERRY, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

May 13, 1991.

Attorney(s) appearing for the Case

Gary R. Allen, Chief, John A. Dudeck, Jr., Robert S. Pomerance, Appellate Section, Dept. of Justice, Tax Div., Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Shirley D. Peterson, Asst. Atty. Gen., Washington, D.C., for respondent-appellant.

Hugh Cameron Montgomery, Jr., Charles L. Brocato, J. Lee Woodruff, Jr., Butler, Snow, O'Mara, Stevens & Cannada, Jackson, Miss., for petitioners-appellees.

Before JOHNSON, SMITH and WIENER, Circuit Judges.

BY THE COURT:

IT IS ORDERED that Petitioners-Appellees' motion for an award of attorneys' fees is GRANTED pursuant to Section 7430 of the Internal Revenue Code of 1986, as amended (the Code), in the amount of $9,206.25.

The contents of the motion for attorneys' fees filed on behalf of Petitioners-Appellees (hereafter Movants) reflect Movants' compliance with all prerequisites for obtaining attorneys' fees from Respondent-Appellant (hereafter Commissioner)...

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