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HEASLEY v. C.I.R.

No. 91-4526.

967 F.2d 116 (1992)

David E. HEASLEY and Kathleen Heasley, Petitioners-Appellants, Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant.

United States Court of Appeals Fifth Circuit.

July 20, 1992.

Attorney(s) appearing for the Case

John D. Copeland, Dallas, Tex., for petitioners-appellants, cross-appellees.

Abramam N.M. Shashy, Jr., Chief Counsel, I.R.S., Kimberly S. Stanely, Atty., Gary R. Allen, Chief, William S. Estabrook, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for C.I.R.

Before BRIGHT, JOLLY, and BARKSDALE, Circuit Judges.

BRIGHT, Senior Circuit Judge:

David and Kathleen Heasley (The Heasleys) appeal from the decision of the Tax Court denying a portion of their request for attorneys' fees and litigation costs under 26 U.S.C. § 7430 (1988). The Heasleys incurred the sought-after fees and costs during prior litigation before the Tax Court and on appeal to this court. The Internal Revenue Service cross-appeals, challenging the Heasleys' entitlement to any fee award and disputing the...

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