HANSON v. C.I.R.

No. 91-5060.

975 F.2d 1150 (1992)

Bruce HANSON and Irene C. Hanson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

October 26, 1992.


Attorney(s) appearing for the Case

Bruce Hanson and Irene C. Hanson, pro se.

Gary R. Allen, Chief, Edward T. Perelmuter, Kenneth L. Green, Appellate Section, Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Shirley D. Peterson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before JONES and BARKSDALE, Circuit Judges and JUSTICE, District Judge.


EDITH H. JONES, Circuit Judge:

Bruce and Irene Hanson appeal an order of the Tax Court denying them litigation costs for their suit against the Internal Revenue Service. 26 U.S.C. § 7430. Because the Tax Court abused its discretion in denying those costs, we reverse.

I.

The Hansons provoked trouble with the IRS some fourteen years ago, when Bruce Hanson submitted a tax return for the year 1977 on which he objected to the form's questions. Hanson...

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